IFRS Perspectives - Q4 2023
Revenue accounting: Consideration payable to a customer, The impact of climate risk on the financial statements, 2023 IFRS® Interpretations Committee Agenda Decisions

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Revenue accounting: Consideration payable to a customer
Key issues under IFRS® Accounting Standards and US GAAP

The impact of climate risk on the financial statements
How climate risks manifest in financial statements – and related disclosures – under IFRS® Accounting Standards.

2023 IFRS® Interpretations Committee Agenda Decisions
A summary of 2023 IFRIC activity and comparison to US GAAP.
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