Climate change and your financial statements

Global Corporate Reporting Institute | IFRS Today

All companies are facing climate-related risks and opportunities – and are making strategic decisions in response.

To complement the launch of our Clear on climate reporting hub, Reinhard Dotzlaw asks the authors of its first articles to each give an insight into how these climate-related risks and strategic decisions could impact financial statements.

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Reinhard Dotzlaw	Accounting impacts of climate-related risksopens in a new tab
Brian O’Donovan	What are the potential impacts of leasing polluting assets?opens in a new tab
Eiichi Fujita	What’s the impact on useful lives and residual values of PP&E and intangible assets?opens in a new tab
Irina Ipatova	How do you account for emissions or ‘green’ schemes?opens in a new tab
Anthony Voigt	Have you recorded all of your environmental and decommissioning obligations?opens in a new tab
Gabriela Kegalj	What’s the impact on the going concern assessment and related disclosures?opens in a new tab
Ryan Jong	What's the impact on expected credit?opens in a new tab
Colin Martin	Do green bonds contain embedded derivatives?opens in a new tab
Brian O’Donovan	Do you have a lease of green technology?opens in a new tab

Climate change and your financial statements

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