IFRS | Disclosures about Uncertainties in the Financial Statements

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IFRS | Disclosures about Uncertainties in the Financial Statements

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IFRS | Certification

Published on February 10, 2026

• 1 min read

The illustrative examples were developed by the International Accounting Standards Board (IASB) in collaboration with the International Sustainability Standards Board (ISSB) to address feedback from stakeholders about insufficient information around uncertainties – particularly climate-related uncertainties. The illustrative examples also address feedback regarding inconsistencies that may arise in the financial statements by complying with the disclosure requirements of the IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.

Illustrative examples on reporting uncertainties

The collection of examples illustrates how entities can improve the reporting of uncertainties in their financial statements to avoid creating inconsistencies within the Annual Report. The illustrative examples are mainly focused on climate-related fact patterns. However, the principles and requirements illustrated can be applied to all types of uncertainties.

The IASB had previously published a near-final staff draft of the illustrative examples in July 2025. Apart from minor editorial changes, the final examples issued also include the amendments made for the Basis for Conclusions for each relevant IFRS Accounting Standard.

IFRS Adviser Alert Disclosures about Uncertainties in the Financial Statements – Publication of Illustrative Examples February 2026

Download the document Adviser_Alert_Reporting_uncertainties_final_illustrative_examples_a_P

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