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IFRS update - Week 27-28

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

RJ-Uiting 2019-13: Ontwerp-richtlijn 212 'Materiële vaste activa'
De Raad voor de Jaarverslaggeving (RJ) heeft RJ-Uiting 2019-13: Ontwerp-richtlijn 212 'Materiële vaste activa' (additionele overgangsbepaling 'kosten van groot onderhoud') gepubliceerd.

Financial and non-financial reporting frameworks share common founding principles of transparency and accountability
The world's leading financial and non-financial corporate reporting frameworks have the same common foundations, based on the key objectives of transparency and accountability, according to a position paper published by the framework providers. The position paper sets out the seven key principles report preparers should follow for achieving such transparency and accountability.
(Bron: Corporate Reporting Dialogue)

Hyperinflationary economies - updated IPTF watch list available
IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries.
(Bron: IAS Plus)

FASB proposes narrow-scope changes to credit loss standard
FASB proposed narrow-scope changes Thursday to its new standard for accounting for credit losses in a move designed to address issues raised by stakeholders during implementation.
(Bron: Journal of Accountancy)

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