Nieuws

IFRS update - Week 29

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

IFRS adopted by the European Union 30 June 2021
An overview of the status of the EU endorsement process for IFRS at 30 June 2021.
(Bron: EY)

ESMA publishes 25th enforcement decisions report
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 9 (three decisions), IFRS 16 (two decisions), IFRS 9/IFRS 7, IAS 1, IAS 1/IAS 34, IAS 1/IFRS 7 and IAS 7.
(Bron: IAS Plus)

FRC Lab publishes report on reporting on stakeholders, decisions and S172
The Financial Reporting Lab (the Lab) has today published its latest report on reporting on stakeholders, decisions and Section 172. The report highlights that information on stakeholders and on decisions can help investors understand how a company is progressing in fulfilling its purpose and achieving long-term success. Section 172 statements can then be a helpful bridge between the two types of information.
(Bron: FRC)

FASB alters accounting for certain leases with variable lease payments
FASB issued a standard Monday that is designed to improve the board's lease accounting rules related to a lessor's accounting for certain leases with variable lease payments.
(Bron: Journal of Accountancy)

Updates

EFRAG

IFRS Foundation

Commentaren

RJ

Accountancy Europe

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