当前位置: X-MOL 学术Australian Accounting Review › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Climate‐related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users
Australian Accounting Review ( IF 2.680 ) Pub Date : 2019-09-16 , DOI: 10.1111/auar.12296
Ao Li 1 , Marina Michaelides 2 , Meina Rose 1 , Mukesh Garg 1
Affiliation  

Interest among investors in understanding climate‐related risk from companies’ management has increased in recent years. Despite this, climate‐related risks are currently predominantly discussed outside the financial statements, if at all. However, as set out in the Australian Accounting Standards Board (AASB)/International Accounting Standards Board's (IASB) Practice Statement 2 Making Materiality Judgements (APS/PS 2), qualitative external factors such as the industry in which the entity operates and investor expectations may make such risks ‘material’ and warrant disclosures when preparing financial statements, regardless of their numerical impact. The AASB and the AUASB expect that directors, preparers and auditors will be considering APS/PS 2 when preparing and auditing financial statements. This paper provides an outline of the guidance and motivation behind the issuance of the bulletin on climate‐related risk disclosures, key takeaways and recommendations, and the AASB's and AUASB's suggestions on the type of evidence that would be useful for standard setters.

中文翻译:

与气候有关的风险和财务报表:对监管者,准备者,审计师和使用者的影响

近年来,投资者越来越了解公司管理层的与气候相关的风险。尽管如此,当前还是在财务报表之外主要讨论了与气候相关的风险(如果有的话)。但是,如澳大利亚会计准则委员会(AASB)/国际会计准则委员会(IASB)的《实践声明2作出重大判断》(APS / PS 2)所述,该定性外部因素包括企业经营所在的行业和投资者的期望可能在编制财务报表时使此类风险“重大”,并要求进行披露,无论其数字影响如何。AASB和AUASB希望董事,准备人员和审计师在准备和审核财务报表时将考虑APS / PS 2。
更新日期:2019-09-16
down
wechat
bug