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Showing 1 - 3 of 3 results for "Practice Statement"

IFRS builds practice statement for nature-related disclosures

RIDDHIMA TALWANI  |  MONDAY, 6 JUL 2026  |  NEWS
... its proposals on nature-related disclosure in an exposure draft. The ISSB has been developing the proposed practice statement to support companies provide nature-related disclosures to meet investor information needs building on the requirements in IFRS ...

ASIC critiques management of non-financial risk in governance review

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... issued Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB Practice Statement 2 (APS 2). The guide clearly states that climate-related risks are relevant to accounting estimate materiality assessments ...

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

RACHEL ALEMBAKIS  |  FRIDAY, 29 MAR 2019  |  NEWS
... issued Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB Practice Statement 2 (APS 2 ). The guide clearly states that climate-related risks are relevant to accounting estimate materiality assessments ...
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