Nieuws 21 januari 2022

IFRS update - Week 3

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

KPMG: Nederlandse bedrijfsleven kent EU-regels duurzaamheidsrapportage nog niet
Het merendeel (72 procent) van het Nederlandse bedrijfsleven is niet bekend met de nieuwe Europese richtlijn voor duurzaamheidsrapportage in het jaarverslag.

Have you disclosed the impacts of climate-related matters clearly?
All companies are facing climate-related risks and opportunities. Some are affected more than others. As the impact of climate change intensifies, investors and regulators are increasingly seeking greater transparency of climate-related information in financial statements.
(Bron: KPMG)

Extractive Activities: a project update
The International Accounting Standards Board (IASB) has today published an article on its Extractive Activities project. In the article, IASB Member Tadeu Cendon explains the IASB's decisions on the project's scope and objectives following feedback from a variety of stakeholders from different jurisdictions.
(Bron: IFRS Foundation)

Commentaren

EFRAG

• Draft comment letter on Supplier Finance Arrangements
• Draft Comment Letter on the IASB's ED/2021/9 Non-Current Liabilities with Covenants

RJ

• Commentaar op EFRAG's draft endorsement advice on initial application IFRS 17 and IFRS 9
• Commentaar op ED/2021/7 Subsidiaries without Public Accountability: Disclosures