Considering Connectivity

BDO has released Considering Connectivity – Reflecting uncertainties in general purpose financial reports and considering climate-related matters, which draws on the scenarios from the IASB published Illustrative examples Disclosures about Uncertainties in the Financial Statements. This publication aims to provide insight into common areas of connectivity between financial statements prepared in accordance with the requirements of IFRS Accounting Standards and sustainability-related financial disclosures. It also provides examples of the factors to consider in determining disclosures required within the financial statements.


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