Nieuws

IFRS update - Week 44

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

Onderzoek naar (IFRS) financiële verslaggeving 2016 van beursgenoteerde ondernemingen
In 2017 en 2018 heeft de Autoriteit Financiële Markten (AFM) aan 6 ondernemingen mededelingen gedaan over één of meer aspecten van de financiële verslaggeving 2016.
(Bron: AFM)

IASB clarifies its definition of 'material'
The International Accounting Standards Board has today issued amendments to its definition of material to make it easier for companies to make materiality judgements.
(Bron: IFRS Foundation)

DSM wint Sijthoff-prijs 2018
DSN heeft de FD Henri Sijthoff-prijs in de categorie AEX-bedrijven gewonnen. TKH Group is de winnaar in de categorie 'overige fondsen' en Schiphol in de categorie 'bedrijven zonder beursnotering'.

'Transparantie jaarverslagen stijgt, kwaliteit blijft laag'
Door economische voorspoed stijgt in jaarverslagen de transparantie over bedrijfsstrategie, maar de kwaliteit van de verslagen blijft ondermaats.

European enforcers to focus on new IFRSs and non-financial information in issuers' 2018 annual reports
The European Securities and Markets Authority (ESMA) today publishes the priorities that the European enforcers will particularly consider when examining 2018 financial statements of listed companies.
(Bron: ESMA)

Good Life Insurance (International) Limited
This publication contains illustrative disclosures that meet the requirements of IFRS 17 Insurance Contracts, IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, for groups of insurance contracts accounted for under the default measurement model described in IFRS 17 (the general model). The disclosures are presented as a series of extracts from a set of financial statements for Good Life Insurance (International) Limited for the year ended 31 December 2021, a limited liability insurance subsidiary of Good Insurance (International) Limited.
(Bron: EY)

IASB discusses next steps in implementation support for IFRS 17
During its October meeting, the International Accounting Standards Board (Board) discussed feedback it has received from stakeholders about the new insurance contracts Standard, IFRS 17.
(Bron: IFRS Foundation)

Letter to the ESAs on IFRS 17
EFRAG has written to the European Supervisory Authorities (ESAs) on the process of endorsement of IFRS 17.​ EFRAG has written to the ESAs to clarify certain steps taken in the endorsement advice process of IFRS 17, in response to the letter received on 18 October 2018.
(Bron: EFRAG)

Accounting for typical transactions in the football industry
This edition considers the IFRSs and interpretations applicable as at September 2018. It includes solutions for IFRS 15, ‘Revenue’, and IFRS 9, ‘Financial Instruments’, as well as IFRS 16, ‘Leases’, the latter being issued but only effective for annual periods beginning on or after 1 January 2019. Each solution addresses a specified set of circumstances.
(Bron: PwC)

SEC Intensifies Focus on Non-GAAP Metrics
While the number of comment letters the commission sends to filers has waned drastically, the proportion of letters focused on non-GAAP metrics has shot up.
(Bron: CFO.com)

FASB permits new benchmark rate for hedge accounting
FASB on Thursday made an addition to its list of permissible benchmark interest rates for hedge accounting.
(Bron: Journal of Accountancy)

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EFRAG

FASB

IFRS Foundation

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