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IFR Bulletin 14 | 2020

14 December 2020

IFR Bulletins focus on the latest developments in international financial reporting.

IFR Bulletin 14 | 2020

In this issue:
Effects Of Climate-Related Matters On Financial Statements

The IFRS Foundation has published educational material to provide information on how existing IFRS Standards may require companies to consider climate-related matters when their effect is material to the financial statements.

This publication provides a summary of the article written by Nick Anderson and the IFRS Foundation educational material.