Nieuws

IFRS update - Week 3

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

Hoekstra: jaar uitstel voor ESEF
Uitgevende instellingen krijgen een jaar extra de tijd om hun jaarlijkse financiële verslaggeving algemeen verkrijgbaar te stellen in overeenstemming met het Europees uniform elektronisch verslaggevingsformaat (ESEF).

IIRC publishes revisions to International <IR> Framework to enable enhanced reporting
The International Integrated Reporting Council (IIRC) today, 19 January 2021, publishes revisions to the International <IR> Framework to enable more decision-useful reporting.
(Bron: IIRC)

Deloitte launches enhanced IFRS e-learning website
We are pleased to announce a major redesign to our IFRS e-learn­ing platform. The site allows external users to complete over 40 of Deloitte's IFRS e-learn­ings free of charge with 6 million+ uses in recent years.
(Bron: IAS Plus)

Determining CSM allocation using coverage units
IFRS 17, 'Insurance Contracts', introduces the concept of 'coverage units' for determining how an insurer allocates to different reporting periods the expected profit for providing insurance contract services (that is, the contractual service margin).
(Bron: PwC)

Stakeholders' views sought on non-financial risks and opportunities reporting practices
The European Lab @EFRAG Project Task Force on Reporting of Non-Financial Risks and Opportunities and linkage to the business model (PTF-RNFRO) seeks stakeholders' views on factors influencing current reporting practices. Stakeholders' feedback will help the PTF-RNFRO to contextualise the assessment of what can be considered as good reporting practices on risks and opportunities and the business model.
(Bron: EFRAG)

Updates

EY

Gerelateerd

Aanmelden nieuwsbrief

Ontvang elke werkdag (maandag t/m vrijdag) de laatste nieuwsberichten, opinies en artikelen in uw mailbox.

Bent u NBA-lid? Dan kunt u zich ook aanmelden via uw ledenprofiel op MijnNBA.nl.