Draft Comment Letter: IASB Exposure Draft — Climate-related risks and Other Uncertainties in the Financial Statements

The UKEB today issued a Draft Comment Letter (DCL) for public consultation in response to the IASB’s Exposure Draft on Climate-related risks and Other Uncertainties in the Financial Statements.

The UKEB supports the IASB’s work on this project, while encouraging the IASB to consider whether further standard setting may be required. The UKEB also proposes further enhancements for the IASB to consider.

Stakeholder views on the UKEB’s DCL are welcome. Stakeholders are invited to provide feedback either via the Invitation to Comment form or by email to UKEndorsementBoard@endorsement-board.uk. Comments are welcome until 11 November 2024.