安永：2021年应对气候变化（英文版）（41页）.pdf

1、Applying IFRSAccounting for climate changeDecember 20211 December 2021 Applying IFRS Accounting for climate change Contents What you need to know There is an increased focus on the measurement and disclosure of climate-related matters in an entitys financial statements. The determination of the effe

2、cts of climate change on an entitys financial statements may require significant effort and judgement. Entities are required, at a minimum, to follow the specific disclosure requirements in each IFRS standard. Entities may need to provide additional disclosures in their financial statements in order

3、 to meet the standards disclosure objectives. Hence, in determining the extent of disclosure, entities are required to carefully evaluate whether users of financial statements are able to assess the effects of climate change on their financial position, financial performance and cash flows. This pub

4、lication is intended to support entities in assessing and reporting on the effects of climate change by providing helpful observations and illustrations. Overview 2 1. Disclosure requirements 4 1.1 What is the issue? 4 1.2 What is the impact? 4 2. Property, plant and equipment 12 2.1 What is the iss

5、ue? 12 2.2 What is the impact? 12 3. Impairment of assets 17 3.1 What is the issue? 17 3.2 What is the impact? 17 4. Provisions 27 4.1 What is the issue? 27 4.2 What is the impact? 27 5. Fair value measurement 33 5.1 What is the issue? 33 5.2 What is the impact? 33 Appendix: Other climate-related ac

6、counting considerations 38 December 2021 Applying IFRS Accounting for climate change 2 Overview The efforts to reduce the societys impact on climate change have never been greater. At the same time, there is unprecedented pressure from stakeholders for entities to communicate clear commitments which