Nieuws

IFRS update - Week 8

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

Erik Hoogcarspel en Dick Korf - Inzicht in betaalgedrag van grote bedrijven onder de loep
Recent kwam de AFM, midden in het jaarrekeningseizoen, met een oproep aan ondernemingen om transparanter te rapporteren over het gebruik van supply chain financiering. De toezichthouder constateert dat deze vorm van financiering weliswaar sterk is toegenomen, maar dat het effect hiervan nog beperkt zichtbaar is in de verslaggeving.

FRC advice to companies and auditors on coronavirus risk disclosures
The Financial Reporting Council (FRC) has today published guidance for companies on disclosure of risks and other reporting consequences arising from the emergence and spread of Coronavirus (COVID-19). The regulator is also discussing with audit firms whether the virus affects their ability to review component audits in China and the consequences to delivering timely audit opinions.
(Bron: FRC)

Summary brochure on recent report: How to improve climate-related reporting – A summary of good practices from Europe and beyond
This summary brochure highlights key messages and findings of the recent report "How to improve climate-related practices - A summary of good practices from Europe and beyond" issued by the Project Task Force on Climate-related Reporting at the European Corporate Reporting Lab @ EFRAG.
(Bron: EFRAG)

TIAG perspectives on lease term under IFRS 16
This publication focuses on the practical challenges and considerations in determining the lease term under IFRS 16. For simplicity, the illustrative examples all assume that the arrangements contain a lease.
(Bron: PwC)

Alliance for Corporate Transparency launches research report on sustainability reporting
At a launch event on 17 February 2020 in Brussels, the Alliance for Corporate Transparency presented a report that analysed the information that companies disclosed on their environmental and societal risks and impacts following the requirements introduced by the EU Non-Financial Reporting Directive.
(Bron: IAS Plus)

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