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IFRS update - Week 34-35

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

EFRAG Discussion Paper: Better information on intangibles – which is the best way to go?
EFRAG has published a Discussion Paper on different possible approaches for better information on intangibles. EFRAG is asking constituents whether preparers can provide better information on intangibles, and if so, how. Comments are welcome by 30 June 2022.
(Bron: EFRAG)

Hyperinflationary economies - updated IPTF watch list available
IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries.
(Bron: IAS Plus)

What do investors want to understand about risks, uncertainties, opportunities and scenarios?
The Financial Reporting Lab has published its latest project report on reporting on risks, uncertainties, opportunities and scenarios.
(Bron: FRC)

Updates

IFRS Foundation

EFRAG

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