Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project

Active
Exposure draft consultation

Exposure draft consultation

CL01 - Sellhorn - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL02 - ANC - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL03 - ICAC - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL04 - GDV - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL05 - DASB - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL06 - ESBG - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL07 - Accountancy Europe - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL08 - OIC - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL09A - DRSC - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL09B - DRSC - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL10 - EFFAS - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL11 - NASB - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL12 - ESMA - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
CL13 - AFRAC - EFRAG DCL on IASB ED 2024-6.pdf
Comment Letter Received
EFRAG - Feedback statement on DCL on COUFS
Feedback statement - comments received
EFRAG Draft Comment Letter - IASB ED July 2024.pdf
Draft comment letter
EFRAG Final Comment Letter - IASB ED July 2024.pdf
Comment Letter

Research phase

EFRAG Secretariat Briefing Paper- Climate-related risks in the financial statements.pdf
Other EFRAG Secretariat Paper