Impact of Climate on Financial Statements
The presentation includes:
a) BRSR from SEBI and
b) Sustainability reporting standards (IFRS S1 and IFRS S2) from International Sustainability Standards Board
c) International Accounting Standards and IND AS provisions :- Recognition, measurement and disclosure of climate change impact
d) Issues to be considered- Going Concern, Depreciation (Expected useful life of asset/ Estimated residual value), Impairment, Expected Credit Loss of loans, fair value determination, etc.
Chapter: New Delhi, India
Speaker: Shri CA MP Vijay Kumar, Executive Director & Group CFO, SIFY Ltd.