Nieuws

IFRS update - Week 25

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

RJ-Uiting 2020-8: Impact fiscale coronareserve op de jaarverslaggeving 2019
De Raad voor de Jaarverslaggeving (RJ) heeft RJ-Uiting 2020-8: 'Impact fiscale coronareserve op de jaarverslaggeving 2019' uitgebracht.

IGAAP® Disclosure Checklist for Interim Condensed Financial Statements
IFRS disclosure requirements for entities with a year end of 31 December 2020 - IFRS standards and interpretations in issue at 31 May 2020.
(Bron: EY)

Accountancy Europe leads the non-financial reporting debate
Accountancy Europe releases 3 publications to shape the debate on non-financial information (NFI) reporting.
(Bron: Accountancy Europe)

Investors expect timely and clear disclosures
In these times of unparalleled economic uncertainty, investors are calling for clear and timely disclosures from companies, including any going concern considerations, to help them identify those companies which need the most attention and support. Two new reports from the Financial Reporting Council's Lab issued today provide practical guidance to companies in areas of reporting that investors have highlighted as being most critical.
(Bron: FRC)

ESMA publishes example of an annual financial report in ESEF format
The European Securities and Markets Authority (ESMA), the EU's securities markets regulator, today publishes on its website an example of an annual financial report which is prepared in the new European Single Electronic Format (ESEF).
(Bron: ESMA)

FASB addresses insurance, convertible instruments, gifts-in-kind
FASB voted Wednesday to propose delaying the effective date of its standard on long-duration insurance contracts by one year and to approve two new standards.
(Bron: Journal of Accountancy)

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