AASB S2 Climate-related Disclosures
AASB S2: General Requirements (Appendix D)

AASB S2 Climate-related Disclosures AASB-S2-D23: Consistency of Data and Assumptions with the Financial Statements

What does AASB-S2-D23 require?

Use data and assumptions in preparing the climate related financial disclosures that are consistent, so far as possible under Australian Accounting Standards, with those used in preparing the related financial statements.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • P23 Coherence and linkage with the financial statements

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in AASB S2: General Requirements (Appendix D)

Query this from an agent

The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.