Accounting Streams Units 7 and 12 case: Climate-Related Financial Reporting
educational resource
posted on 2025-06-11, 08:19 authored by Sam BellA teaching case to complement Units 7 and 12 of the Accounting Streams Principles of Accounting textbook.
The case aims to demonstrate links between sustainability reporting and financial accounting at an introductory level by demonstrating how climate-related risks materialise within financial statements under existing accounting standards. Using a range of activities it will help you apply your knowledge of financial accounting to an emerging area of practice and introduce you to climate-related risk.
For the accompanying Instructors Manual, contact the Accounting Streams team or the author.
History
Advance HE Fellowship status
- Fellowship
Author's role
- Academic staff
Accessibility status
- Has passed accessibility checks
Affiliation
University of BristolDate of resource creation
June 2025Language
EnglishLearning Resource Type
- Case Study
Target Group or Audience
Introductory accounting studentsLearning Outcome
• Explain the difference between physical and transition climate risks • Apply basic accounting concepts to assess the impact on selected assets and liabilities • Analyse case study scenarios • Explain the concept of double materialityTarget Expertise or Skill Level
- Beginner
