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IFRS update - Week 4

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

IFRS Update of standards and interpretations in issue at 31 December 2018
IFRS Update is an overview of upcoming changes in standards and interpretations issued by the IASB and the IFRS IC as at 31 December 2018, that will be effective for the first time for reporting periods ended at that date or thereafter. It also summarises key features of selected IASB projects and recent IFRS IC agenda decisions.
(Bron: EY)

Statement on disclosure of ESG matters by issuers
The International Organization of Securities Commissions (IOSCO) is today publishing a statement setting out the importance for issuers of considering the inclusion of environmental, social and governance (ESG) matters when disclosing information material to investors' decisions.
(Bron: IOSCO)

Good Mining - Illustrative Financial Statements 31 December 2018
This edition contains the illustrative financial statements of Good Mining (International) Limited and subsidiaries for the annual period ending 31 December 2018. It is prepared in accordance with IFRS issued as at 30 September 2018.
(Bron: EY)

Digitalisation: reporting is an art, not a science
We interviewed Arjan Brouwer, member of our Corporate Reporting Policy Group who discusses the opportunities that technology brings to the future of corporate reporting.
(Bron: Accountancy Europe)

Artificial intelligence and corporate reporting
The Financial Reporting Lab (The Lab) has published the latest in its series of reports looking at how technology might impact the production, distribution and consumption of corporate reporting. The report, "Artificial Intelligence – How does it measure up?", explains what artificial intelligence is, where its use might make sense in corporate reporting, and explores some of the possible and current use cases for the technology.
(Bron: FRC)

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