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Showing 31 - 33 of 33 results for "AASB"

Directors urged to exercise legal duties over climate risk as context evolves

RACHEL ALEMBAKIS  |  FRIDAY, 13 DEC 2019  |  NEWS
... (TCFD), and, in Australia, prior to developments including the Hutley opinion and statements by ASIC, APRA, the RBA and the AASB regarding material disclosures of climate risk. Further, at the time, there was a lack of market response when the New York ...

ASIC critiques management of non-financial risk in governance review

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... disclosures do not require auditing but where impacts are identified that have financial consequences these will require audit. The AASB/AuASB Joint Bulletin: Climate-related and other emerging risks disclosures" first published in December 2018 reinforced ...

AASB, AuASB statement raises stakes on disclosure of climate-related risk

RACHEL ALEMBAKIS  |  FRIDAY, 29 MAR 2019  |  NEWS
A joint guidance statement by the Australian Accounting Standards Board (AASB) and Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the ...
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