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IFRS update - Week 46

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

Time to raise the bar on climate change reporting
Climate change is a defining issue of our time affecting us all. While for some companies the challenge may be further on the horizon, climate change must be integrated into decision making now if it is to be tackled in an orderly way, according to the FRC’s review.
(Bron: FRC)

RJ editie 2020: wat zijn de belangrijkste wijzigingen?
Onlangs is editie 2020 van de Richtlijnen voor de jaarverslaggeving verschenen. Cm: zet de belangrijkste wijzigingen op een rij.
(Bron: Executive Finance)

FASB provides implementation relief for insurance companies
FASB issued a standard Thursday that provides relief for insurance companies implementing the board’s new standard for accounting for long-duration insurance contracts.
(Bron: Journal of Accountancy)

EFRAG seeks input from preparers of financial statements of rate-regulated entities by 18 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)

FRC announces company reporting expectations for 2020/21
The Financial Reporting Council (FRC) has today published its annual end of year letter to CEOs, CFOs and Audit Committee Chairs setting out its reporting expectations for preparers of reports and accounts for the year ahead.
(Bron: FRC)

ESMA enforcement priorities for 2020
The European regulator, ESMA, has issued a statement highlighting the areas that European national securities regulators will be focusing on when reviewing listed companies’ 2020 annual reports. The aim is to promote the consistent application of IFRS Standards and EU-specific reporting requirements.
(Bron: KPMG)

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