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

Active
Exposure draft consultation
Vincent Papa
Sapna Heeralall

EFRAG FR TEG - CFSS Webcast Meeting - 22 May 2025

02-01 COUFS - Issues paper - EFRAG FR TEG-CFSS 25-05-22.pdf
02-03 - Background paper - AP1 (ASAF cover paper) Proposed illustrative examples _ASAF May 2025 - EFRAG FR TEG CFSS 25-05-22.pdf
02-04 - Background paper - AP1 Cover paper_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-05 - Background paper - AP1A Providing illustrative examples_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-06 - Background paper - AP1B Approach to developing the examples_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-07 - Background paper - AP1C Connectivity_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-08 - Background paper - AP1D Proposed illustrative examples - Examples 1-2_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-09 - Background paper - AP1E Proposed illustrative examples - Examples 3-5_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-10 - Background paper - AP1F Proposed illustrative examples - Examples 6-8_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-11 - Background paper - AP1G Draft illustrative examples_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf
02-12 - Background paper - AP1H Transition_ASAF_May - EFRAG FR TEG CFSS 25-05-22.pdf

EFRAG FRB & EFRAG SRB Joint Webcast Meeting 26 November 2024

02-01 - Climate-related and other uncertainties - Cover note - EFRAG FRB - 2024-11-26.pdf
02-02 Climate-related and other uncertainties - Proposed Final Comment Letter - clean - EFRAG FRB and SRB meeting - 24-11-26.pdf
02-03 Climate-related and other uncertainties - Proposed Final comment letter - mark-up - EFRAG FRB and SRB 24-11-26.pdf

EFRAG FR TEG & EFRAG SR TEG Joint Webcast Meeting

02-01 - Climate-related and other uncertainties - Cover note and summary of feedback and proposed changes - EFRAG FR and SR TEG 24-11-22.pdf
02-02 Climate-related and other uncertainties - Proposed Final Comment Letter - marked-up to DCL - EFRAG FR TEG and SR TEG meeting - 24-11-22.pdf
02-03 Climate-related and other uncertainties - Proposed Final Comment Letter - clean - EFRAG FR TEG and SR TEG meeting - 24-11-22.pdf
02-04 - Climate-related and other uncertainties - Comment Letter Analysis - EFRAG FR TEG and SR TEG meeting - 24-11-22.pdf

EFRAG FRB & EFRAG SRB Joint meeting 18 September 2024

01-02 - Climate-related and Other Uncertainties in the Financial Statements - Draft Comment Letter - EFRAG FR and SR TEG - 2024-09-12.pdf
01-03 - IASB Exposure Draft - Climate-related and Other Uncertainties in the Financial Statements - Proposed illustrative examples - EFRAG FR and SR TEG - 2024-09-12.pdf
02-01 - Climate-related and Other Uncertainties in the Financial Statements - Cover note - EFRAG FRB and EFRAG SRB - 2024-09-18.pdf
02-02 Draft Comment Letter - clean - EFRAG FRB and EFRAG SRB - 2024-09-18.pdf
02-03 Draft Comment Letter - marked-up compared to 12 September - EFRAG FRB and EFRAG SRB - 2024-09-18.pdf

EFRAG FR TEG & EFRAG SR TEG Joint meeting 12 September 2024

01-01 - Climate-related and Other Uncertainties in the Financial Statements - Cover note - EFRAG FR and SR TEG - 2024-09-12.pdf
01-02 - Climate-related and Other Uncertainties in the Financial Statements - Draft Comment Letter - EFRAG FR and SR TEG - 2024-09-12.pdf
01-03 - IASB Exposure Draft - Climate-related and Other Uncertainties in the Financial Statements - Proposed illustrative examples - EFRAG FR and SR TEG - 2024-09-12.pdf

EFRAG FR TEG - CFSS Webcast Meeting 12 September 2024

04-01 - IASB ED Climate-related and Other Uncertainties in the Financial Statements - Cover note - EFRAG FR TEG-CFSS 24-09-12.pdf
04-02 - IASB ED Climate-related and Other Uncertainties in the Financial Statements – ASAF Paper - EFRAG FR TEG-CFSS 24-09-12.pdf
04-03 – IASB ED Climate-related and Other Uncertainties in the Financial Statements - Proposed illustrative examples – for background - EFRAG FR TEG-CFSS 24-09-12.pdf

EFRAG FR TEG Webcast Meeting 12 April 2024

09-01 - COUFS - Issues paper - EFRAG FR TEG 24-04-12.pdf
09-02 - Background paper - AP14B IASB March 2024 - EFRAG FR TEG 24-04-12.pdf
09-03 - Background paper - AP14 IASB March 2024 - EFRAG FR TEG 24-04-12.pdf
09-04 - Background paper - AP14A IASB March 2024 - EFRAG FR TEG 24-04-12.pdf

EFRAG FR TEG & EFRAG CFSS Joint Meeting 29 November 2023

05-01 - COUFS_EFRAG FR TEG-CFSS 2023-11-29.pdf
05-02 - AP3_Climate-related and Other Uncertainties in the FS_ASAF December 2023 final.pdf

EFRAG SR TEG Meeting 20 September 2023

02-01 EFRAG Secretariat Briefing -Climate-related risk in the financial statements 20092023.pdf

EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

10.01 Climate-related Risks in FSs - Cover note - CFSS 230704.pdf
10.02 Climate Related Risks in FSs - ASAF background paper AP7 - CFSS230704.pdf