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10min chapter
December 2023: IFRIC Update and Net Zero Commitments
IFRS Talks - PwC's Global IFRS podcast
Next Steps for Interpretation Committee and Accounting Considerations for Net Zero Commitments
This chapter discusses the next steps for the interpretation committee after analyzing the IS37 and provides accounting considerations for net zero commitments, including indirect impacts, disclosures, power purchase agreements, carbon offsets, and more.
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