ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-37: S1.36 to 37: Approach to anticipated financial effects

Quantitative information can be given as one amount or as a range. For its disclosures on expected financial effects, the entity draws on all reasonable and supportable information it can get hold of at the reporting date, so long as getting it involves no undue cost or effort (B8 to B10), and uses an approach that matches the skills, capabilities and resources it has.

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

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