Nieuws

IFRS update - Week 37-38

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

Handboek jaarrekening 2021
Deze praktische handleiding kan u helpen bij uw werkzaamheden voor de jaarrekening en het bestuursverslag over 2021. U kunt een pdf downloaden.
(Bron: PwC)

Ter Hoeven: 'Ook bestuursverslag deponeren bij handelsregister'
De wetgever moet de mogelijkheid voor bedrijven om het bestuursverslag alleen ter inzage op kantoor te houden, laten vervallen. Daarvoor pleit hoogleraar externe verslaggeving en Deloitte-partner Ralph ter Hoeven in Het Financieele Dagblad.

RJ- en RJk-bundel jaareditie 2021 nu te bestellen!
De nieuwste editie van de RJ- en RJk-bundel is nu te bestellen via uitgeverij Wolters Kluwer.
(Bron: RJ)

FRC publishes review findings on companies viability and going concern disclosures
The Financial Reporting Council (FRC) has today published the findings of its review of companies' viability and going concern disclosures which found there were several areas where viability and going concern reporting could be improved.
(Bron: FRC)

EFRAG calls for an academic study and literature review on the likely developments in financial reporting
As part of its proactive research activities, EFRAG is launching a call for tender to produce a holistic assessment of IFRS Standards (strengths, weaknesses, long-term considerations, topics still to be addressed and European needs and requirements).
(Bron: EFRAG)

IFAC Calls on G20 Leaders to Focus on Sustainability Reporting and Public Sector Integrity
IFAC defined two key actions for G20 leaders to focus on as COVID-19 persists: supporting the IFRS Foundation's initiative on sustainability standards, and championing public financial management. Commitment to these two actions, which build on the four priorities laid out in IFAC's 2020 G20 Call to Action, is central to building a better future.
(Bron: IFAC)

IGAAP® Disclosure Checklist for Annual Financial Statements - IFRS in issue at 31 August 2021
This edition of the checklist is applicable for entities with a 31 December 2021 year end.
(Bron: EY)

IGAAP® Disclosure Checklist for Interim Condensed Financial Statements – IFRS at 31 August 2021
This edition of the checklist is applicable for any interim periods of entities with a 30 June 2022 year end.
(Bron: EY)

FASB proposal addresses fair value and equity security sale restrictions
FASB is proposing a clarification to U.S. GAAP that would explain that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the security and therefore is not considered in measuring fair value.
(Bron: Journal of Accountancy)

Updates

IFRS Foundation

Mazars

Commentaren

EFRAG

RJ

Accountancy Europe

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