Nieuws 29 januari 2021

IFRS update - Week 4

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

IFRS adopted by the European Union 31 December 2020
An overview of the status of the EU endorsement process for IFRS at 31 December 2020 with an EU effective date after 1 January 2020.
(Bron: EY)

IASB proposes new IFRS Standard to give investors a more complete picture of the financial performance of rate-regulated companies
The International Accounting Standards Board (Board) has today published proposals for a new accounting standard that would require companies subject to rate regulation to give investors better information about their financial performance.
(Bron: IFRS Foundation)

IFRS Foundation announces first step in overhaul of future digital experience
The IFRS Foundation today announced plans to move the Foundation's three existing websites into a single, unified platform. The new platform will launch in April 2021 and represents the first step in the Foundation's multi-year programme to enhance the digital experience it offers its stakeholders.
(Bron: IFRS Foundation)

Joint regulators statement for companies, auditors and users of financial accounts
The Financial Reporting Council (FRC) and the Financial Conduct Authority (FCA) have today published updated guidance for companies and auditors to ensure high quality financial information continues to flow to users to support decision-making.
(Bron: FRC)

Your input wanted on the EFRAG survey relating to the Post-Implementation Review of IFRS 10, 11 and 12
EFRAG encourages constituents to participate in its survey about the Post-Implementation Review of IFRS 10, 11 and 12. Responses are requested by 16 April 2021.
(Bron: EFRAG)

Commentaren

Accountancy Europe

• EFRAG's Project Task Force on Non-financial reporting standards outreach document
• EFRAG's invitation to comment on EFRAG's assessment on IFRS 17 Insurance Contracts as amended in June 2020