IFRS update - Week 49

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

Integrated Thinking Principles published, focusing on business model
The Value Reporting Foundation published its six Integrated Thinking Principles on Tuesday, with the goal of helping organizations embed integrated thinking into their endeavors.
(Bron: Financial Management)

Get ready for ISSB sustainability disclosures
Demand for more relevant information continues to grow as companies are increasingly exposed to climate and other sustainability-related issues. In response, the new International Sustainability Standards Board (ISSB) is developing IFRS® Sustainability Disclosure Standards (the standards). These will provide a global baseline and be focused on enterprise value.
(Bron: KPMG)

Investors want global approach to goodwill accounting
The CFA Institute, a global association of investment professionals, has published the results of a survey of CFA Institute members that demonstrate an almost unanimous preference from investors for a unified global approach, with a majority favoring improving disclosures over reverting to amortisation.
(Bron: IAS Plus)

IASB provides transition option to insurers applying IFRS 17
The International Accounting Standards Board (IASB) has issued a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts, providing insurers with an option aimed at improving the usefulness of information to investors on initial application of the new Standard.
(Bron: IFRS Foundation)

EFRAG Secretariat Briefing: An EU Perspective on the IASB's proposed scope for Subsidiaries without Public Accountability
The EFRAG Secretariat has issued a Briefing to stimulate debate within Europe and clarify the IASB's discussions on Subsidiaries without Public Accountability: Disclosures. The views expressed in this Briefing are tentative and reflect the EFRAG Secretariat's understanding of how the IASB's proposals might be applied in the EU. More specifically, the Briefing provides an EU Perspective on the IASB's proposed scope.
(Bron: EFRAG)







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