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SBR Technical Article Podcast: Climate change and IFRS Accounting Standards
Master IFRS S1 & S2 for the ACCA SBR Exam: • Know the 4 core areas of IFRS S1: governance, strategy, risk management, metrics & targets • Apply IFRS S2 to assess climate-related risks (physical & transition) and opportunities • Understand disclosure rules for Scope 1, Scope 2, and Scope 3 GHG emissions • Evaluate climate-related targets ...
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