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Recently, IASB released the educational material to illustrate how IFRS for SMEs Accounting Standard requires companies to consider climate-related matters that have a material effect on the financial statements.

The material contains a non-exhaustive list of examples when companies may need to consider climate-related matters in their financial statements and is aimed at supporting the consistent application of the IFRS for SMEs Accounting Standard.

To access the text of the education material, please click here

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