{"id":20754,"date":"2024-11-26T16:48:16","date_gmt":"2024-11-26T21:48:16","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&#038;p=20754"},"modified":"2024-11-26T16:48:45","modified_gmt":"2024-11-26T21:48:45","slug":"iasb-illustrative-examples","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/","title":{"rendered":"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/CCLI_Submission-IASB_Climate-related-other-uncertainties-financial-statements_Final.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Cette ressource est en anglais.<\/em><\/p>\n","protected":false},"featured_media":20741,"template":"","resource_type":[162],"topic":[100],"area":[115],"class_list":["post-20754","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-audit-conformite","area-international-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples - Canada Climate Law Initiative<\/title>\n<meta name=\"description\" content=\"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples\" \/>\n<meta property=\"og:description\" content=\"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/\" \/>\n<meta property=\"og:site_name\" content=\"Canada Climate Law Initiative\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-26T21:48:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples\" \/>\n<meta name=\"twitter:description\" content=\"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/\",\"name\":\"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples - Canada Climate Law Initiative\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg\",\"datePublished\":\"2024-11-26T21:48:16+00:00\",\"dateModified\":\"2024-11-26T21:48:45+00:00\",\"description\":\"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/iasb-illustrative-examples\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/#website\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/\",\"name\":\"Canada Climate Law Initiative\",\"description\":\"Understand climate-related risks and opportunities\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ccli.ubc.ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples - Canada Climate Law Initiative","description":"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/","og_locale":"fr_FR","og_type":"article","og_title":"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples","og_description":"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.","og_url":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/","og_site_name":"Canada Climate Law Initiative","article_modified_time":"2024-11-26T21:48:45+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_title":"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples","twitter_description":"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.","twitter_image":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/","url":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/","name":"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples - Canada Climate Law Initiative","isPartOf":{"@id":"https:\/\/ccli.ubc.ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/#primaryimage"},"image":{"@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/#primaryimage"},"thumbnailUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg","datePublished":"2024-11-26T21:48:16+00:00","dateModified":"2024-11-26T21:48:45+00:00","description":"L\u2019International Accounting Standards Board (IASB) souhaite fournir des orientations suppl\u00e9mentaires aux pr\u00e9parateurs en utilisant des exemples concernant ce qui peut constituer des informations utiles \u00e0 la prise de d\u00e9cision dans les rapports sur le climat et le d\u00e9veloppement durable. L\u2019Initiative canadienne de droit climatique commente l\u2019expos\u00e9-sondage de l\u2019IASB intitul\u00e9 Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.","breadcrumb":{"@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/#primaryimage","url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg","contentUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/11\/alena-vavrdova-93leWZmzVvI-unsplash-scaled.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/iasb-illustrative-examples\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ccli.ubc.ca\/fr\/"},{"@type":"ListItem","position":2,"name":"Submission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples"}]},{"@type":"WebSite","@id":"https:\/\/ccli.ubc.ca\/#website","url":"https:\/\/ccli.ubc.ca\/","name":"Canada Climate Law Initiative","description":"Understand climate-related risks and opportunities","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ccli.ubc.ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"}]}},"_links":{"self":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/20754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource"}],"about":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/types\/resource"}],"version-history":[{"count":2,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/20754\/revisions"}],"predecessor-version":[{"id":20758,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/20754\/revisions\/20758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/media\/20741"}],"wp:attachment":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/media?parent=20754"}],"wp:term":[{"taxonomy":"resource_type","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource_type?post=20754"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/topic?post=20754"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/area?post=20754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}