ИНТЕГРАЦИЯ МЕЖДУНАРОДНЫХ СТАНДАРТОВ ФИНАНСОВОЙ ОТЧЕТНОСТИ В УЧЕТНУЮ СИСТЕМУ

Аннотация

IFRS S1 International Financial Reporting Standards establishes general requirements for disclosing information about sustainability-related risks and opportunities. The primary goal of this standard is to help organizations provide accurate and transparent information about sustainability-related risks and opportunities. IFRS S1 ensures the disclosure of important information about sustainability-related risks and opportunities through financial reports, which assists users in making investment decisions. The standard requires the disclosure of sustainability-related information in a unified format in financial reports, which enhances the comparability and clarity of global financial reporting. This standard aims to optimize financial management and contribute to the long-term sustainable development of organizations.This article discusses the processes of reflecting sustainability-related risks and opportunities in financial reports. Keywords: financial reporting, risk, sustainability standards, financial information, International Financial Reporting Standards (IFRS).