PKF Insight | May 2025

• The IASB is proposing eight examples to illustrate how entities apply IFRS Accounting Standards to report climate-related and other uncertainties.
• These examples aim to improve the reporting of such effects in financial statements.
• The IASB expects these examples to help strengthen connections between an entity’s general purpose financial reports.
• The IASB focused on requirements most relevant for reporting climate-related and other uncertainties.
• These examples aim to address concerns about insufficient or inconsistent information on climate-related risks in financial statements.