IFRS Interpretations Committee’s Tentative Agenda Decision: Climate-related Commitments (IAS 37) – UKEB Final Comment Letter

The UKEB has published its Final Comment Letter in response to the IFRS Interpretations Committee’s Tentative Agenda Decision: Climate-related Commitments (IAS 37). The UKEB agrees with the overall conclusion in the Tentative Agenda Decision but suggests some amendments to enhance the clarity of the technical analysis and to help reduce the risk of unintended consequences. Thank you to all stakeholders for their contributions to the development of this letter.