Question
Link for ED IFRS S1 https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-related-disclosures/exposure-draft-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf Question Read through the Exposure Draft ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (link above).
Link for ED IFRS S1
https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-related-disclosures/exposure-draft-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf
Question
Read through the Exposure Draft ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (link above).
1. Provide a brief outline of how the requirements of this ED would fit within the context of financial reporting.
2. Comment on whether and why you think Disclosure of Sustainability-related Financial Information is an important element, or not, of the financial statements.
3. In other words, should we as accountants and users of financial reports care about Disclosure of Sustainability-related Financial Information?
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Accounting
Authors: Carl S. Warren, James M. Reeve, Jonathan E. Duchac
22nd Edition
324401841, 978-0-324-6250, 0-324-62509-X, 978-0324401844
