Nieuws

IFRS update - Week 42-43

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

Hope for a New Paradigm - Sustainability Reporting
IFRS Foundation Trustee Teresa Ko asks whether there is a need for a global set of internationally-recognised sustainability standards, and what possible role the IFRS Foundation could play in their development.
(Bron: IFRS Foundation)

IFRS Foundation wil 'groene' standaarden opstellen
Naast financiële standaarden wil de IFRS Foundation nu ook standaarden opstellen over duurzaamheid.

Compilation of Agenda Decisions - Volume 3 published
The IFRS Foundation's third Compilation of Agenda Decisions brings together agenda decisions published by the IFRS Interpretations Committee (Committee) from April to September 2020.
(Bron: IFRS Foundation)

Tax accounting impact voorgestelde maatregel verliesverrekeningsregeling
Wat is het effect van de voorgestelde verliesverrekeningsregeling op de tax accounting van uw bedrijf?
(Bron: PwC)

Eumedion richt zich in AVA-seizoen 2021 op klimaatrapportages en bestuurdersbeloningen
De institutionele beleggers die zich bij Eumedion hebben aangesloten zullen zich in de aanloop naar de aandeelhoudersvergaderingen in 2021 vooral richten op klimaatrapportages van de beursgenoteerde ondernemingen en op de bestuurdersbeloningen.
(Bron: Eumedion)

European Union formally adopts IFRS 16 amendments regarding COVID-19-related rent concessions
The European Union has published a Commission Regulation endorsing 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)'.
(Bron: IAS Plus)

IFRS update 30 September 2020
This publication contains the IFRS update of standards and interpretations in issue at 30 September 2020.
(Bron: EY)

Survey of accounting for intangibles by SMEs
The European Federation of Accountants and Auditors for SMEs (EFAA) has published the results of a survey that examined the extent of harmonisation of the accounting for intangibles by SMEs across Europe.
(Bron: IAS Plus)

A closer look at IFRS 15, the revenue recognition standard (October 2020)
This publication contains important changes that address application issues arising from IFRS 15 for entities that have already adopted it.
(Bron: EY)

Reporting in times of uncertainty – a look forward
With COVID-19 continuing to impact us all, many companies are facing a challenging year-end. While the uncertainty creates risks for annual reporting it also presents opportunities. Today the Lab releases two short guides which cover some critical areas of focus for 2020 year-ends.
(Bron: FRC)

FASB clarifies callable debt securities accounting
FASB issued rules amendments Thursday to clarify an entity's accounting responsibilities related to callable debt securities.
(Bron: Journal of Accountancy)

FASB proposes 3 targeted lease accounting changes
FASB issued a proposal Tuesday that is designed to improve three targeted areas of its lease accounting guidance.
(Bron: Journal of Accountancy)

Updates

EFRAG

EY

KPMG

Commentaren

ESMA

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