Global Tends in the Corporate Reporting Development
The paper covers the disclosure of information on company’s climate risks in corporate reporting, which is the urgent agenda. It was found that 16 of International Financial Reporting Standards (IFRS) provide the opportunity for disclosing of such climate risks. However, they contain significant res...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2022-04-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/445 |