~australian-accounting-standards-board
What is the latest Intergovernmental Panel on Climate Change (IPCC) assessment available at the reporting date?
When is the Australian Government planning to publish a policy announcement?
What guidance and emission factors are provided by the National Greenhouse Accounts Factors?
What suggestion did the AASB make to the ISSB regarding the GHG emissions intensity disclosure?
Why did the AASB decide to use feedback from this Exposure Draft?
What is the information need not addressed in IFRS Sustainability Disclosure Standards?
What are the requirements in [draft] ASRS 2?
What is the purpose of the public consultation?
Which accounting standards are relevant for impairment calculations and recognition of provisions for onerous contracts?
What is the definition of value chain in the context of government and public sector entities?
What non-authoritative guidance has been published by the ISSB?
Why are entities that apply methodologies set out in NGER Scheme legislation not able to provide the disaggregated disclosures required by IFRS S2 paragraphs B62 and B63?
What information is needed to calculate GHG emissions intensity?
What information would applicable entities be required to disclose in their GPFR according to the Corporations Act 2001?
What are the examples of categories that an entity could consider when measuring its Scope 3 GHG emissions?
