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IFRS update - Week 8

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

European Lab Project Task Force on Climate-related Reporting appointed
The European Lab Steering Group has appointed the Project Task Force for its first project on climate-related reporting.
(Bron: EFRAG)

Report on intangibles and the R&D capitalisation debate
Many have noted the increasing gap between the values of companies based on their share price and the tangible asset values in their financial statements. One of the major components of this gap are the ‘intangibles’ that are recognised as valuable by the market but are not recognised as assets by financial reporting.
(Bron: IAS Plus)

Webcast: IFRS 15 Revenue from Contracts with Customers for investors
Many companies will shortly publish full-year IFRS 15 revenue and disclosures for the first time. Now is, therefore, a good time to take a look at what that means.
(Bron: IFRS Foundation)

FASB addresses deferred revenue in business combinations
The recognition and measurement of deferred revenue in business combinations would change under a new proposal issued Thursday by FASB.
(Bron: Journal of Accountancy)

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