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The International Accounting Standards Board (IASB) is exploring targeted actions to improve application of the requirements in IFRS Accounting Standards related to reporting on the effects of climate-related and other uncertainties in the financial statements.

IASB® Update December 2023

The IASB met on 13 December 2023 to discuss the status of and next steps for the project.

The IASB was not asked to make any decisions.