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

AASB S2 Climate-related Disclosures AASB-S2-D66: Change in Reporting Period End

Where the reporting period end changes and disclosures cover a period longer or shorter than twelve months, disclose the period covered, the reason for it, and that the amounts are not entirely comparable.

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.