Comments sought on exposure drafts

At BDO, we provide comments locally to the Australian Accounting Standards Board (AASB) and internationally to the International Accounting Standards Board (IASB). We welcome any client comments on exposure drafts that are currently available.

If you would like to provide any comments, please contact Aletta Boshoff, Partner and National Leader, IFRS & Corporate Reporting and National Leader, ESG & Sustainability.

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Proposals

Comments due to AASB by

Comments due to IASB by

ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures

IFRS S1 proposes entities be required to disclose information that is material and gives insight into an entity’s sustainability-related risks and opportunities that affect enterprise value.

IFRS S2 proposes requirements for identifying, measuring, and disclosing climate-related risks and opportunities.

15 July 2022

Comments closed

29 July 2022