Webcast: Proportionality mechanisms (2 of 3)

Part Two—'All reasonable and supportable information that is available to the company at the reporting date without undue cost or effort' This part of the webcast explains the proportionality mechanism related to ‘all reasonable and supportable information that is available at the reporting date without undue cost or effort’ and covers examples of how the mechanism can be used to apply specific requirements in the ISSB Standards.