Nieuws

IFRS update - Week 30-33

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

Ralph ter Hoeven - Hoe koekoeksjong IFRS alsnog zegen krijgt van haviken binnen de EU
De acute dreiging dat de Europese Unie actief IFRS gaat herschrijven lijkt niet meer aanwezig te zijn blijkens een evaluatie door de Europese Commissie. Dat is een goede zaak. Maar het systeem faalt als het gaat om de tijdigheid van het deponeren van de jaarrekening.

Joris Joppe - De inhoudsopgave zegt soms al genoeg
Wat er niet in een ESG-verslag staat, is misschien nog wel interessanter dan wat er wel staat.

IASB proposes reduced disclosure requirements for subsidiaries
The International Accounting Standards Board (Board) has today proposed a new IFRS Standard that would permit eligible subsidiaries to apply IFRS Standards with a reduced set of disclosure requirements.
(Bron: IFRS Foundation)

Good Group (International) Limited - December 2021
This edition contains illustrative consolidated financial statements for the year ending 31 December 2021.
(Bron: EY)

Disclosure of COVID-19 impact on expected credit losses of banks
We look at the impact of COVID-19 on ECL disclosures of a sample of large UK and European banks' year-end 2020 IFRS financial statements.
(Bron: EY)

Summary Report - Joint EFRAG-IASB Webinar Targeted Disclosure: How it would work in practice? Blueprint for future IFRS disclosures
​​EFRAG has issued a summary report of the EFRAG-IASB joint webinar 'Targeted Disclosure: How it would work in practice? Blueprint for future IFRS disclosures​' on 30 June 2021, which addressed the proposals in the IASB's Exposure Draft Disclosure Requirements in IFRS Standards - A Pilot Approach.
(Bron: EFRAG)

IASB proposes minor amendment to transition requirements for insurers applying IFRS 17 and IFRS 9 for the first time
The International Accounting Standards Board (Board) has today proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts. The proposed amendment does not affect any other requirements in IFRS 17.
(Bron: IFRS Foundation)

Interim reporting and IFRS 17
IFRS 17 Insurance contracts includes specific measurement requirements for interim reporting.
(Bron: EY)

Insurers – Further guidance for audit committees on applying IFRS 17
Evaluating the auditors' response to risks of material misstatement related to estimates
(Bron: KPMG)

Energy Transition: lease considerations for Power Purchase Agreements
This publication is part of a series that seeks to explore the accounting implications of emerging business models and arrangements related to Energy Transition.
(Bron: EY)

Moving to hybrid working
Is your leased office space impaired?
(Bron: KPMG)

Future of Corporate Reporting Feedback Statement
The FRC has today issued a feedback statement following publication of its thought leadership paper on the Future of Corporate Reporting. There were over 75 responses to the consultation with the majority of respondents welcoming the FRC's initiative.
(Bron: FRC)

Updates

EFRAG

IFRS Foundation

EY

KPMG

Commentaren

RJ

EFRAG

ESMA

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