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IFRS update - Week 48

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

EFRAG issues a Discussion Paper to explore accounting for non-exchange transfers
EFRAG's Discussion Paper Non-exchange Transfers ('NETs'): A role for societal benefit? explores the accounting for transfers in which an entity received (or gives) value without directly giving (or receiving) approximately equal value in exchange. NETs include levies and Government grants. In its Discussion Paper (DP), EFRAG explores a comprehensive approach to report these transfers.
(Bron: EFRAG)

Good Bank (International) Limited - Illustrative disclosures under IFRS 7R
The purpose of this publication is to provide a practical working model of the new hedge accounting disclosures for entities opting to continue to apply hedge accounting under IAS 39 when adopting IFRS 9.
(Bron: EY)

IFRS 16: bent u er echt klaar voor?
In augustus 2018 kwam Executive Finance met een bijdrage om u te wijzen op de effecten van IFRS 16. Hanky panky accounting moet tot het verleden horen. Maar nu is het zo ver dat IFRS 16 echt verplicht ingevoerd moet gaan worden. Bent u er al klaar voor? Welke praktische problemen moet u nog oplossen of kunt u nog oplossen?
(Bron: Executive Finance)

Reporting of non-financial information by SMEs
The European Federation of Accountants and Auditors for SMEs (EFAA) has published the results of a survey on non-financial information reporting by small and medium-sized entities (SMEs) across 14 European countries.
(Bron: IAS Plus)

FASB proposes narrow-scope financial instruments accounting changes
Recently issued FASB standards on credit losses, hedging, and recognition and measurement would be amended under narrow-scope changes the board proposed Monday.
(Bron: Journal of Accountancy)

Additional educational module on the IFRS for SMEs on hyperinflation
The IFRS Foundation has issued an additional new stand-alone educational module, which supports the learning, application, and reading of financial statements prepared with the IFRS for SMEs Standard.
(Bron: IAS Plus)

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