Nieuws

IFRS update - Week 46

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

Halfjaarberichten van SPACs tonen onderling opmerkelijke verschillen
SPACs worstelen met de presentatie van de aan aandeelhouders uitgegeven instrumenten en de daarvoor ontvangen kasmiddelen. Dat blijkt uit onderzoek van KPMG naar de halfjaarcijfers 2021 van SPACs.

IASB proposes narrow-scope amendments to IAS 1 to improve information companies provide about long-term debt with covenants
The International Accounting Standards Board (IASB) has today proposed amendments to IAS 1 Presentation of Financial Statements to improve the information companies provide about long-term debt with covenants.
(Bron: IFRS Foundation)

PTF-ESRS: On track to meet ambitious timeline, five months into the drafting of European sustainability reporting standards (ESRS)
Following the request from the European Commission to start technical work building on the recommendations of the PTF-NFRS, EFRAG is making substantial progress in developing draft European sustainability reporting standards, while reforming its governance structure.
(Bron: EFRAG)

Accounting for SPACS (Updated November 2021)
Acquisition by a special purpose acquisition company (SPAC) offers private companies a way to go public without a traditional initial public offering.
(Bron: EY)

Time to deliver on high quality sustainability reporting
Accountancy Europe applauds Commissioner McGuinness' approach to sustainability standards announced at COP 26 and the consolidation of VRF and CDSB under the IFRS Foundation.
(Bron: Accountancy Europe)

New FASB standard requires businesses to disclose government aid
A FASB standard issued Wednesday will require businesses to disclose information in the notes to the financial statements about certain government assistance they receive.
(Bron: Journal of Accountancy)

Commentaren

EFRAG

RJ

Accountancy Europe

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