Kapitel 6 Værdikæden
Klassifikation af investeringer og bæredygtighedsrapportering (FAQ 5)
4 Please note that this is a very simplified description of the financial reporting requirements (and may differ between IFRS and local GAAP standards used in European countries) and thus does not capture the nuances involved in classifying investments. For the actual definitions and accountant principles, please refer to the legal texts. 5 Except for an investment entity (as defined in IFRS 10) which shall measure an investment in a subsidiary at fair value through profit or loss. 6 Operational control can also apply to assets under joint control. The related GHG emissions then reflects the terms and conditions of the arrangement. Kilde: VCIG afsnit 140
EY | Indsigt i bæredygtighedsrapportering | 103
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