Nieuws 01 maart 2024

IFRS update - Week 9

Een wekelijks overzicht van de laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) en externe verslaggeving.

EFRAG survey seeks input from users on the effects of the implementation of IFRS 16 Leases – Has the reporting for leasing activities been improved?
As part of its outreach on the Post-implementation Review of IFRS 16 Leases, EFRAG invites users of financial statements to provide their views on the usefulness of information as a result of the implementation of IFRS 16, by filling in the EFRAG survey. The survey feedback will complement the feedback received from preparers, auditors, regulators, and national standard setters.
(Bron: EFRAG)

IFRS Foundation publishes summary of national accounting standard-setters' research on materiality judgement guidance
The IFRS Foundation has today published a summary of evidence gathered by national standards-setters on the effects of guidance on materiality judgements in IFRS Accounting Standards and other materials.
(Bron: IFRS Foundation)

Duurzaamheidsverslaggeving

CEN, CENELEC and EFRAG join forces to foster synergies in  sustainability reporting
A Memorandum of Understanding enhances the commitment to develop maximum synergies between the different European Standards developed by EFRAG and by CEN and CENELEC in the field of sustainability reporting. The aim is to facilitate the implementation of sustainability reporting requirements for European businesses.
(Bron: EFRAG)

IFRS Sustainability Symposium convenes in New York City as market participants get ready to use the ISSB Standards
Around 1,000 companies, investors, regulators and other key stakeholders from over 50 jurisdictions are meeting at the IFRS Sustainability Symposium taking place in New York City to exchange insights on the introduction of the ISSB Standards globally.
(Bron: IFRS Foundation)

Updates

IFRS Foundation

• February 2024 ISSB Update and podcast now available

Deloitte

• Heads Up — #DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive (Updated)