Nieuws

IFRS update - Week 13

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

Als ESG-maatstaf is winst ontijdig en onvolledig
Hoe goed meet winst de waarde van een bedrijf, vraagt Jan Bouwens zich af. Maakt het winstcijfer ook kinderarbeid of milieuschade zichtbaar?

Brexit-deal: accounting
PwC-expert Hugo van den Ende bespreekt de implicaties voor de jaarrekening van Nederlandse en Britse bedrijven.
(Bron: PwC)

IASB seeks comments to help shape its five-year plan
The International Accounting Standards Board (Board) has published a consultation document to seek views on what the Board’s priorities should be over the next five years.
(Bron: IFRS Foundation)

Spotlight (PwC), 2021 uitgave 1

  • Het toenemende belang van niet-financiële informatie
  • Accountingoverwegingen met betrekking tot de nieuwe Nederlandse Wet homologatie onderhands akkoord

IGAAP® Disclosure Checklist – financial statements with a 30 June 2021 year end
This IGAAP® Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 30 June 2021 year end.
(Bron: EY)

ESMA publishes response to IASB Post Implementation Review of IFRS 10, 11 and 12
The European Securities and Markets Authority (ESMA), the EU's securities markets regulator, has today published its response to the International Accounting Standards Board (IASB) Post Implementation Review of IFRS 10, IFRS 11 and IFRS 12, including a report providing an overview of the implementation of the three standards by European issuers.
(Bron: ESMA)

IASB extends support for lessees accounting for covid-19-related rent concessions
The International Accounting Standards Board (Board) has today extended by one year the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions.
(Bron: IFRS Foundation)

IFAC Continues to Advocate for Convergence in Global Sustainability Standards
IFAC, the International Federation of Accountants, continues its work to support the establishment of global sustainability standards in the public interest.
(Bron: IFAC)

ESMA clarifies corporate disclosures obligations for UK issuers after Brexit
The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has published a statement concerning the application of transparency requirements by UK issuers with securities admitted to trading on regulated markets in the European Union (EU), now third country issuers, under the Transparency Directive (TD).
(Bron: ESMA)

FRC announces new approach to publishing corporate reporting reviews
The Financial Reporting Council (FRC) has today, for the first time, published summaries of its corporate reporting reviews.
(Bron: FRC)

Updates

IFRS Foundation

EFRAG

Commentaren

EFRAG

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