Insights on International Accounting 2023 | EY Switzerland | 4 September 2023 | Online

The amendments to IAS 1 on the disclosure of the accounting policies replace the requirement to disclose significant accounting policies with a requirement to disclose material accounting policy information. What at first glance may read like a very minor change actually provides a platform for (arguably) more relevant notes disclosures. We are walking you through the amendment and its potential implications to your financial statements. Listen in and be prepared to potentially significantly change your 2023 notes disclosures.
In earlier EY Scout webcasts we did speak about the potential relevance of climate risk on financial statements. For this webcast, we touch on the Task Force on Climate-related Financial Disclosures (TCFD) disclosure requirements – that will become mandatory for listed Swiss entities in 2024 – and discuss what they are and how they impact financial reporting.