BDO has published IFR Bulletin 2025/06, which summarises the ‘near-final’ staff draft of new illustrative examples that the IASB is expected to publish in final form in October 2025. These illustrative examples demonstrate how climate (and other uncertainties) may be taken into account when preparing financial statements in accordance with IFRS Accounting Standards. Our publication includes several examples of how these expected amendments may be applied to uncertainties other than those related to climate change.
Original content provided by BDO Global.