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

Current and anticipated financial effects

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale IFRS Foundation.

Status giuridico

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

Apri la fonte ufficiale IFRS Foundation ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-30
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da IFRS Foundation

Standard

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

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

In vigore

2024-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-30

Materiale didattico LRA · Non emesso né approvato da IFRS Foundation

Per preparare questa informativa
6LRA preparation fields 6affermazioni da verificare 1aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale IFRS Foundation.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di s1-34-37 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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 di contesto

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

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per s1-34-37 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
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Dr Ross Kurinko

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Riferimenti al framework

Requisiti IFRS / ISSB pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

IFRS / ISSB

s1-34-37

all’interno di IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Apri la fonte ufficiale →

Correlati ed esplora

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Sfoglia tutte le informative →

Altro in IFRS S1 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · s1-34-37

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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