AASB S2 Climate-related Disclosures AASB-S2-D86: Application of Prior Period Error Guidance

Where a material error in prior period climate related financial disclosures is identified, apply the prior period error guidance in paragraphs B55 to B59.

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

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

AASB-S2-D11 Fair Presentation of a Complete Set of Disclosures
AASB-S2-D12 Application of Risk and Opportunity Identification Guidance
AASB-S2-D17 Disclosure of Material Information
AASB-S2-D19 Application of Materiality Guidance
AASB-S2-D21 Connected Information
AASB-S2-D22 Identification of the Related Financial Statements
AASB-S2-D23 Consistency of Data and Assumptions with the Financial Statements
AASB-S2-D24 Presentation Currency

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All AASB S2 Climate-related Disclosures controls