IFRS update - Week 27

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

New roadmap enhances EU sustainable finance strategy
Accountancy Europe welcomes the European Commission's (EC) renewed strategy for financing the transition to a sustainable economy. The EC demonstrates continuous commitment to sustainability as the driver of its agenda. The renewed strategy is a token of these efforts.
(Bron: Accountancy Europe)

Applying IFRS - Accounting for SPACs
Acquisition by a special purpose acquisition company (SPAC) offers private companies a way to go public without a traditional initial public offering.
(Bron: EY)

GRI welcomes role as 'co-constructor' of new EU sustainability reporting standards
The announcement of a Statement of Cooperation between GRI and the European Financial Reporting Advisory Group (EFRAG) Project task Force sees both organizations agree to share technical expertise to co-construct new EU sustainability reporting standards and contribute to further global convergence.
(Bron: GRI)

IASB ruling: implementatie- en configuratiekosten van SAAS-software mogen niet worden geactiveerd
IAS 38 bevat geen specifieke richtlijnen m.b.t. configuratie- en implementatiekosten voor cloud-oplossingen, waardoor veel ondernemingen deze onterecht activeren. De IASB heeft nu echter duidelijk gemaakt dat dit in meeste gevallen niet mag, met potentieel foutherstel tot gevolg.
(Bron: Executive Finance)

FSB roadmap for addressing climate-related financial risks
The Financial Stability Board (FSB) has submitted to the G20 Finance Ministers and Central Bank Governors for endorsement a comprehensive roadmap to address climate-related financial risks. The roadmap outlines the work underway and still to be done by standard-setting bodies and other international organisations over a multi-year period.
(Bron: IAS Plus)

FRC outline necessary action for effective ESG reporting
The FRC has today published the FRC Statement of Intent on Environmental, Social and Governance challenges. This paper sets out areas in which there are issues with ESG information if companies are to report in a way that meets the demands of stakeholders, how to address some of these demands and the FRC's planned activities in this area.
(Bron: FRC)


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Accountancy Europe


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