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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 34–37

Current and anticipated financial effects

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS Foundation.

Estatus legal

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

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Pasaporte publicado

Última revisión el 2026-07-30
RK Revisado por Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Material formativo de LRA · No emitido ni avalado por IFRS Foundation

Norma

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraphs 34–37 · Issued 2023 · Effective from 1 January 2024

En vigor

2024-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-30

Material formativo de LRA · No emitido ni avalado por IFRS Foundation

Para preparar esta divulgación
6LRA preparation fields 6afirmaciones que verificar 1áreas de evidencia

Foco de la divulgación

This disclosure explains current effects on financial position, financial performance and cash flows and anticipated changes over the short, medium and long term. It also identifies risks with a significant risk of material adjustment to carrying amounts in the next annual period and applies the quantitative-information and relief requirements in IFRS S1.37–40.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS Foundation.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Current financial effects Effects on financial position, financial performance and cash flows for the reporting period. Current approved records and review evidence supporting current financial effects. Sustainability reporting / relevant process owner
Significant risk of material adjustment Identify risks for which there is a significant risk of a material adjustment to carrying amounts of assets and liabilities within the next annual reporting period. Current approved records and review evidence supporting significant risk of material adjustment. Sustainability reporting / relevant process owner
Anticipated financial position changes Expected changes over short, medium and long term, considering investment/disposal plans and funding sources. Current approved records and review evidence supporting anticipated financial position changes. Sustainability reporting / relevant process owner
Anticipated financial performance and cash-flow changes Expected changes over short, medium and long term. Current approved records and review evidence supporting anticipated financial performance and cash-flow changes. Sustainability reporting / relevant process owner
Quantitative or qualitative information and relief assessment Apply paragraphs 37–40, including ranges, single amounts or qualitative information where permitted. Current approved records and review evidence supporting quantitative or qualitative information and relief assessment. Sustainability reporting / relevant process owner
Preparation basis Explain how financial effects were determined and material assumptions/uncertainties where required. Current approved records and review evidence supporting preparation basis. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s1-34-37 (lista de trabajo de LRA)

Cómo prepararlo

Map material risks/opportunities to financial statement effects.
Determine current effects.
Assess significant risk of material adjustment in next annual period.
Forecast anticipated effects across horizons.
Consider investment/disposal plans and funding sources.
Apply reasonable/supportable information and commensurate approach.
Apply paragraphs 38–40 reliefs.
Reconcile with financial statements and assumptions.
Review measurement uncertainty and connected information.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

For each material sustainability-related risk or opportunity, provide current effects on financial position, performance and cash flows; any significant risk of material adjustment to carrying amounts in the next annual period; anticipated changes over short, medium and long term; related investment/disposal plans and funding sources; and the basis and assumptions used.

Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.

Solicitud mejor

For each material sustainability-related risk or opportunity, provide current effects on financial position, performance and cash flows; any significant risk of material adjustment to carrying amounts in the next annual period; anticipated changes over short, medium and long term; related investment/disposal plans and funding sources; and the basis and assumptions used.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Prepare current financial effects; significant material-adjustment risks; anticipated financial-position, performance and cash-flow changes; investment/disposal and funding considerations; and the paragraph 37–40 quantitative/qualitative basis.

Nota de contexto

Apply IFRS S1.34–37 using the exact paragraph scope and cross-references stated in the official IFRS source.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para s1-34-37 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
Current effects cover position, performance and cash flows.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Significant material-adjustment risks are identified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Anticipated financial-position changes are described across horizons.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Anticipated performance/cash-flow changes are described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Investment/disposal plans and funding sources are considered.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Paragraphs 37–40 and reliefs are correctly applied.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Paquete de evidencia que preparar

Carencias habituales en los informes

Current effects only on profit.
Cash flows omitted.
Material error instead of material adjustment to carrying amounts.
Next annual period omitted.
Anticipated effects not split by horizons.
Generic investment/funding list.
Relief applied without required qualitative information.
Sustainability amounts inconsistent with financial statements.
✓ Asistente de IA de LRA · Con supervisión humana
Dr Ross Kurinko

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Referencias del marco

Requisitos aplicables de IFRS / ISSB y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

IFRS / ISSB

s1-34-37

dentro de IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

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Relacionado y explorar

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Ver todas las divulgaciones →

Más en IFRS S1 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · s1-34-37

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