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

AASB S2 Climate-related Disclosures AASB-S2-D78: Identification of Amounts Subject to High Measurement Uncertainty

What does AASB-S2-D78 require?

Identify the amounts disclosed that are subject to a high level of measurement uncertainty and, for each, disclose the sources of that uncertainty and the assumptions, approximations and judgements made in measuring it.

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

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

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)

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.