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IFRS update - Week 9

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

Good General Insurance - Selected Illustrative disclosures for IFRS 17, IFRS 9 and IFRS 7
This publication provides illustrative disclosures to meet the requirements of IFRS 17 Insurance Contracts and IFRS 9 for groups of insurance contracts accounted for under the PAA in IFRS 17. The disclosures are presented as extracts from financial statements for Good General Insurance Limited.
(Bron: EY)

IFRS 17, Insurance Contracts: An illustration
This publication demonstrates the presentation and disclosure requirements of IFRS 17, Insurance Contracts, as issued by the International Accounting Standards Board (IASB) in May 2017, as well as the new disclosures introduced or modified by IFRS 9, Financial Instruments, through consequential amendments to IFRS 7, Financial Instruments: Disclosures.
(Bron: PwC)

EC consults on updating the non-binding guidelines on non-financial reporting
The European Commission (EC) has published a draft supplement to its its non-binding guidelines on non-financial reporting with specific reference to climate-related information.
(Bron: IAS Plus)

Analysing lessee financial statements and Non-GAAP performance measures
Free Cash Flow (FCF) is one of the most commonly used non-GAAP measures by investors in their analysis. In this Essentials publication we highlight attributes of FCF measures reported by lessees that limit comparability with FCF measures reported by companies that buy assets.
(Bron: IFRS Foundation)

Changes in financing liabilities—what does good disclosure look like?
The International Accounting Standards Board (Board) issued an amendment to IAS 7 Statement of Cash Flows that became effective in 2017. The amendment requires companies to provide disclosures about changes in liabilities arising from financing activities.
(Bron: IFRS Foundation)

How should discounting be applied to pension obligations?
​ICAS and EFRAG are currently co-sponsoring ongoing research from the University of Leeds and the University of York on the topic of discount rates in financial accounts.
(Bron: EFRAG)

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