Dialogue with standard setters. Climate change and Financial reporting

Journal title FINANCIAL REPORTING
Author/s Raffaele Fiume, Tiziano Onesti, Giulia Cordero di Montezemolo, Matteo Strada
Publishing Year 2022 Issue 2022/1 Language English
Pages 12 P. 155-166 File size 49 KB
DOI 10.3280/FR2022-001005
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Anteprima articolo

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  1. Impact of the Paris Agreement on Financial Reporting under IFRS – November 2021 – PricewaterhouseCoopers.
  2. Impact of climate change on cash flow projections and IFRS impairment disclosures – November 2021 – PricewaterhouseCoopers.
  3. Impact of ESG matters on IFRS financial statements – November 2021 – PricewaterhouseCoopers.
  4. Effects of climate-related matters on financial statements – IASB’s educational material – November 2020.
  5. IFRS Standards and climate-related disclosures – November 2019 – article that IASB member Nick Anderson.

Raffaele Fiume, Tiziano Onesti, Giulia Cordero di Montezemolo, Matteo Strada, Dialogue with standard setters. Climate change and Financial reporting in "FINANCIAL REPORTING" 1/2022, pp 155-166, DOI: 10.3280/FR2022-001005