Nieuws 28 oktober 2022

IFRS update - Week 43

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

Rechtstreeks - Richtlijnen voor de jaarverslaggeving 2022
Bekijk hier een overzicht van de belangrijkste actualiteiten voor uw jaarrekening 2022.
(Bron: PwC)

ISSB unanimously confirms Scope 3 GHG emissions disclosure requirements with strong application support, among key decisions
The International Sustainability Standards Board (ISSB) of the IFRS Foundation has made significant progress refining its first two proposed sustainability-related disclosure standards―[draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [draft] IFRS S2 Climate-related Disclosures.
(Bron: IFRS Foundation)

IASB adds narrow-scope project to work plan on possible amendments to financial instruments Accounting Standard
The International Accounting Standards Board (IASB) has expanded the scope of its maintenance project on the work plan for proposed narrow-scope amendments to IFRS 9 Financial Instruments.
(Bron: IFRS Foundation)

IOSCO and IVSC sign statement of cooperation
The International Organization of Securities Commissions (IOSCO) and the International Valuation Standards Council (IVSC) agree to collaborate to explore international valuation approaches and the quality of financial information for investors.
(Bron: IAS Plus)

Updates

IFRS Foundation

• IASB Update October 2022
• Addendum to the September 2022 IFRIC Update
• ISSB Update October 2022