应用 IFRS - 关联财务报告：气候变化会计

1 May 2025 Applying IFRS – Connected Financial Reporting –Accounting for Climate Change Contents Overview 3 1. Disclosure requirements 8 1.1 What is the issue? 8 1.2 What is the impact? 8 2. Property, plant and equipment 24 2.1 What is the issue? 24 2.2 What is the impact? 24 3. Impairment of assets 28 3.1 What is the issue? 28 3.2 What is the impact? 28 4. Provisions, contingent liabilities and contingent assets 48 4.1 What is the issue? 48 4.2 What is the impact? 49 5. Fair value measurement 57 5.1 What is the issue? 57 5.2 What is the impact? 57 6. Financial instruments 64 6.1 What is the issue? 64 6.2 What is the impact? 64 7. Carbon credits and renewable energy certificates 78 7.1 What is the issue? 78 7.2 What is the impact? 80 8. Nature-dependent Electricity Contracts 89 8.1 What is the issue? 89 8.2 What is the impact? 90 Appendix 1: Other climate-related accounting considerations 101 Appendix 2: Summary of important changes to this publication 104 2 May 2025 A