Nieuws

IFRS update - Week 7

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

IASB amends IFRS Standards to improve accounting policy disclosures and clarify distinction between accounting policies and accounting estimates
The International Accounting Standards Board (Board) has today issued narrow-scope amendments to IFRS Standards.
(Bron: IFRS Foundation)

Virtual and augmented reality offer a new frontier for corporate reporting
A new FRC Lab report, Virtual and Augmented Reality in corporate reporting, is released today and considers how virtual and augmented reality are and might be used to expand the scope and audience for corporate reporting.
(Bron: FRC)

Impairment considerations for lessees that plan to reduce their real estate
Entities that closed their offices or use them at a reduced capacity due to COVID-19, may consider reducing the use of real estate going forward.
(Bron: EY)

ESMA submits IFRS 9 and IAS 20 related questions to IFRS Interpretations Committee
The European Securities and Markets Authority (ESMA), the EU's securities markets regulator, submitted questions related to the accounting for the third series of the European Central Bank's (ECB) Targeted Longer-Term Refinancing Operations (TLTRO III) to the International Financial Reporting Standards Interpretations Committee (IFRS IC).
(Bron: ESMA)

Good Petroleum – Illustrative Financial Statements 2020
Illustrative consolidated financial statements for Good Petroleum (International) Limited for the year ended 31 December 2020.
(Bron: EY)

Updates

EFRAG

IFRS Foundation

EY

KPMG

Commentaren

EFRAG

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