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The IFRS Foundation has published near-final examples demonstrating how companies can improve the reporting of uncertainties in their financial statements using climate-related examples as practical illustrations. This early publication is intended to support timely and informed application.
Although the examples use climate-related fact patterns, they provide guidance that applies broadly to all types of uncertainties. The examples demonstrate how companies can apply IFRS Accounting Standards to enhance disclosure of uncertainties in the financial statements.
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