1.1 Purpose – The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change.
1.2 Objective – The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.
Product Details
Published:
03/15/2010
Number of Pages:
4
File Size:
1 file , 73 KB
Note:
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