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Thinktank renews call for net zero accounting standard
07 August 2024A thinktank has renewed its call for a "net zero accounting standard", arguing that financial accounts fail to adequately help investors understand companies' climate-related assets and liabilities.
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Financial accounting of net-zero commitments? Not yet, IASB says
26 April 2024A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports
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IASB 'net zero' opinion could change accounting practices, argues think-tank
08 April 2024A proponent of a 'new net zero accounting standard' is confident the International Accounting Standards Board (IASB) will adopt it this month.
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Net zero targets can oblige progress reporting in financial accounts, says IASB committee
30 November 2023Setting net zero commitments can oblige companies to report their performance against climate targets under existing financial accounting standards, according to the International Accounting Standards Board (IASB) interpretations committee.