IASB issues final illustrative examples on reporting uncertainties in financial statements
IASB issues final illustrative examples on reporting uncertainties in financial statements
The International Accounting Standard Board (IASB) has issued illustrative examples to help companies improve how they report uncertainties in financial statements, using climate-related scenarios as illustrations. These examples aim to address stakeholder concerns about unclear or inconsistent disclosures—especially around climate-related risks.
A near-final illustrative examples were published in July 2025 (the previous news article may be accessed here). The near-final examples and the newly released examples differ only in minor editorial details.
The Exposure Draft and additional resources may be accessed here.
A near-final illustrative examples were published in July 2025 (the previous news article may be accessed here). The near-final examples and the newly released examples differ only in minor editorial details.
The Exposure Draft and additional resources may be accessed here.