BDO publishes IFR Bulletin 2025/10 - IASB publishes illustrative examples
BDO publishes IFR Bulletin 2025/10 - IASB publishes illustrative examples
BDO has published IFR Bulletin 2025/10 IASB publishes illustrative examples: Disclosures about Uncertainties in Financial Statements.
On 28 November 2025, the International Accounting Standards Board (IASB) issued illustrative examples titled Disclosures about Uncertainties in the Financial Statements. These illustrative examples set out fact patterns at a sufficiently high level to be applicable to a variety of entities operating in various industries experiencing different types of uncertainty. Our publication discusses many of these implications for entities both directly and indirectly affected by climate-related and other uncertainties in the financial statements.
The IFR Bulletin may be accessed here.
On 28 November 2025, the International Accounting Standards Board (IASB) issued illustrative examples titled Disclosures about Uncertainties in the Financial Statements. These illustrative examples set out fact patterns at a sufficiently high level to be applicable to a variety of entities operating in various industries experiencing different types of uncertainty. Our publication discusses many of these implications for entities both directly and indirectly affected by climate-related and other uncertainties in the financial statements.
The IFR Bulletin may be accessed here.