Nieuws

IFRS update - Week 44

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

RJ-Uiting 2020-14: Overgangsbepaling in RJ 122 'Prijsgrondslagen voor vreemde valuta'
De Raad voor de Jaarverslaggeving (RJ) heeft RJ-Uiting 2020-14: Overgangsbepaling in RJ 122 'Prijsgrondslagen voor vreemde valuta' gepubliceerd.

European accounting enforcers to enhance transparency on COVID-19 impacttest
The European Securities and Markets Authority (ESMA), the EU's securities markets regulator, has issued its annual Public Statement on European Common Enforcement Priorities, which sets out the priorities that EEA corporate reporting enforcers will consider when examining listed companies' 2020 annual financial reports.
(Bron: ESMA)

EFRAG seeks views of users of the financial statements of rate-regulated entities by 7 December 2020
The IASB has an active project on the accounting for regulatory assets and regulatory liabilities. The objective is to improve the information that is available to users covering rate-regulated entities. These entities may have incremental rights and obligations arising from their regulatory agreements. The IASB will be issuing an exposure draft in early 2021.
(Bron: EFRAG)

FASB proposes clarifying forwards and options accounting
FASB proposed an accounting standard Monday that would clarify an issuer's accounting for certain modifications or exchanges of freestanding equity-classified forwards and options.
(Bron: Journal of Accountancy)

Commentaren

EFRAG

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