This article was originally published by BDO Global and is shared here as part of knowledge exchange across the BDO global network.
BDO has released Considering Connectivity – Reflecting uncertainties in general purpose financial reports and considering climate-related matters, which draws on the scenarios from the IASB published Illustrative examples Disclosures about Uncertainties in the Financial Statements. This publication aims to provide insight into common areas of connectivity between financial statements prepared in accordance with the requirements of IFRS Accounting Standards and sustainability-related financial disclosures. It also provides examples of the factors to consider in determining disclosures required within the financial statements.
How BDO can help:
BDO supports organisations across the Middle East in strengthening the link between financial reporting and sustainability disclosures. Our teams can help you assess current reporting practices, identify gaps and align your financial statements with evolving IFRS and ESG requirements. We also provide practical guidance to ensure your disclosures are clear, consistent and decision-useful for stakeholders.
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