Climate-Related Risks in Financial Statements

Climate-related matters can affect financial statements when they influence asset values, useful lives, impairment assumptions, provisions, expected cash flows, fair value measurements, or other accounting estimates. Finance teams need to determine whether climate-related information has an accounting impact and make sure that financial statement assumptions and disclosures are consistent with the conditions affecting the business. This programme gives accounting and financial reporting professionals practical experience in assessing climate-related matters under relevant IFRS Accounting Standards. Participants will work through asset impairment, provisions, estimates, useful lives, fair value, and disclosure situations using realistic financial reporting cases.