Nieuws

IFRS update - Week 44

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

'Grote stap richting wereldwijde rapportagestandaard duurzaamheid'
De IFRS Foundation heeft het International Sustainability Standards Board (ISSB) opgericht, met als doel het ontwikkelen van één wereldwijde rapportagestandaard op het gebied van duurzaamheid.

A closer look at IFRS 15, the revenue recognition standard (October 2021)
This updated publication contains important changes that address evolving application issues arising from the revenue standard.
(Bron: EY)

European enforcers target COVID-19 and climate-related disclosures
The European Securities and Markets Authority (ESMA), the EU's securities markets regulator, has issued its annual Public Statement on European Common Enforcement Priorities (Statement). This year's priorities cover the impact of COVID-19 and climate-related matters, provide guidance on the measurement of expected credit losses and highlight disclosure obligations pursuant to Article 8 of the Taxonomy Regulation.
(Bron: ESMA)

FASB addresses contract assets, liabilities acquired in a business combination
Acquiring entities are required to measure contract assets and liabilities acquired in a business combination in accordance with FASB's Topic 606 revenue recognition guidance, according to a new FASB standard issued Thursday.
(Bron: Journal of Accountancy)

FASB proposal would amend interim disclosure requirements
The rules for interim disclosures in financial statements would change and be clarified under a proposal issued Monday by FASB.
(Bron: Journal of Accountancy)

Updates

IFRS Foundation

EY

KPMG

Commentaren

EFRAG

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