Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1
The objective of this Exposure Draft (ED) is to provide principles for public sector entities to disclose information in its general purpose financial reports that is useful to primary users for accountability and decision-making purposes about:
• Climate-related risks and opportunities to its own operations; and
• Climate-related public policy programs and their outcomes.