Genuine Learning Blog: IFRS S2 – Climate-related Disclosures

| , ,

This week’s Genuine Learning Blog looks at IFRS S2 – Climate-related Disclosures. Issued the same day as S1, these disclosures focus on strategy, governance, metrics and risk management but particularly in relation to climate related risks and opportunities. S2 is effective for annual reporting periods beginning on or after January 1, 2024. Earlier application is permitted as long as IFRS S1 is also applied.
 

SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.

With over 15 years of experience in the accounting profession, Melisa Galasso designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She closely monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.

Do you believe that companies in the US will adopt these climate related disclosures?


 
IFRS S2 Climate-related Disclosures

NANO Blog: Simultaneous Employment

On Sept. 15, the AICPA's Professional Ethics Executive Committee (PEEC) released new guidance in the AICPA Code of Professional ...
READ MORE

IRS Releases FY 2026 Shutdown Contingency Plan 

Posted Sept. 30 at 2:35 p.m. EST On Sept. 29, the Internal Revenue Service (IRS) released its FY 2026 Lapsed Appropriations Contingency Plan in anticipation of a potential government shutdown on October 1, ...
READ MORE

Transformation Trends: PE, Merge or Move On? Navigating Next for Accounting Firm Owners

The accounting profession is in the midst of a seismic shift. Private equity (PE) is reshaping firm ownership structures, ...
READ MORE