{"id":21039,"date":"2025-01-30T11:40:42","date_gmt":"2025-01-30T16:40:42","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&#038;p=21039"},"modified":"2025-02-04T11:43:42","modified_gmt":"2025-02-04T16:43:42","slug":"applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/","title":{"rendered":"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ce guide a pour but d&rsquo;aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l&rsquo;International Sustainability Standards Board (ISSB).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;ISSB a d\u00e9cid\u00e9 de pr\u00e9voir des all\u00e8gements transitoires dans les normes ISSB, y compris l&rsquo;all\u00e8gement transitoire \u00ab climate-first \u00bb, qui est l&rsquo;objet de ce guide. Lorsqu&rsquo;elles ne fournissent que des informations li\u00e9es au climat conform\u00e9ment aux normes de l&rsquo;ISSB, les entreprises sont tenues d&rsquo;appliquer les exigences correspondantes de l&rsquo;IFRS S1.<\/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:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/issb-standards\/applying-ifrs-s1-reporting-only-climate-related-disclosures-accordance-ifrs-s2.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":21037,"template":"","resource_type":[],"topic":[],"area":[],"class_list":["post-21039","resource","type-resource","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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