12min chapter

IFRS Talks - PwC's Global IFRS podcast cover image

December 2023: IFRIC Update and Net Zero Commitments

IFRS Talks - PwC's Global IFRS podcast

CHAPTER

Interconnectivity between Financial Reporting and Climate/Sustainability Disclosures

This chapter explores the importance of consistency between corporate sustainability reports and financial statements. It covers topics such as power purchase agreements, carbon offsets, green financing, and incorporating climate into expected credit losses. The chapter also discusses upcoming topics in accounting, including investment tax credits and government grants for renewable initiatives.

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