IFRS Sustainability Disclosures (IFRS S2)
August 01, 2023
by WSCPA
A&A TODAY: PRESENTED BY THE WSCPA AND GALASSO LEARNING SOLUTIONS
Now we look at IFRS S2 - Climate-related Disclosures. Issued the same day as S1, these disclosures focus on strategy, governance, metrics and risk management but particularly in relation to climate related risks and opportunities. S2 is effective for annual reporting periods beginning on or after January 1, 2024. Earlier application is permitted as long as IFRS S1 is also applied.
Do you believe that companies in the US will adopt these climate related disclosures?
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With over 15 years of experience in the accounting profession, Melisa Galasso designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She closely monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.