Question: PLease rewrite in different words. NO Ai please Commbank's adoption of ASR1 and ASR2 is a first-time adoption under AASB 1, necessitating careful evaluation of

PLease rewrite in different words. NO Ai please

Commbank's adoption of ASR1 and ASR2 is a first-time adoption under AASB 1, necessitating careful evaluation of its financial reporting procedures and potential system modifications to achieve compliance. Commbank's adoption of ASR1 and ASR2 is a first-time adoption under AASB 1, necessitating careful evaluation of its financial reporting procedures and potential system modifications to achieve compliance. Commbank's adoption of ASR1 and ASR2 is a first-time adoption under AASB 1, necessitating careful evaluation of its financial reporting procedures and potential system modifications to achieve compliance.

Draft ASR 2 specifically focuses on climate-related disclosures. Draft ASRS 2 Climate-related Financial Disclosures was developed based on IFRS S2 Climate-related Disclosures. However, to minimise duplication, the core content in ASRS 2 on governance, strategy, risk management and metrics and targets cross-reference ASRS 1 significantly.

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