Scott Bandura
Accounting expert specializing in the accounting implications of net zero commitments and climate-related matters.
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Dec 14, 2023 • 30min
December 2023: IFRIC Update and Net Zero Commitments
Accounting experts Karsten Ganssauge and Scott Bandura join host Laura Kennedy to discuss the accounting implications of net zero commitments and climate-related matters. They explore the recognition of provisions and constructive obligations, accounting considerations for net zero commitments, the impact of climate change on financial reporting, and the debate around iFRS 8 operating segment disclosure requirements.
