Nieuws 16 december 2022

IFRS update - Week 50

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

ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
The International Sustainability Standards Board (ISSB) has set out a series of guidance and reliefs to support those applying the requirement within its Climate-related Disclosures Standard (S2) to disclose Scope 3 GHG emissions when material for a company.
(Bron: IFRS Foundation)

ISSB describes the concept of sustainability and its articulation with financial value creation, and announces plans to advance work on natural ecosystems and just transition
The International Sustainability Standards Board (ISSB) is meeting in Montreal, Canada, to advance the IFRS Sustainability Disclosure Standards ahead of their publication in 2023 and made progress on several topics relevant for the work of COP15 on Biodiversity, simultaneously taking place in Montreal.
(Bron: IFRS Foundation)

Good Bank (International) Limited (December 2022)
Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2022.
(Bron: EY)

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)

FRC publishes "What makes a good Annual Report and Accounts" report
Today's 'What makes a Good Annual Report and Accounts' sets out the attributes for a high-quality Annual Report and Accounts (ARA).
(Bron: FRC)

Updates

Mazars

• Beyond the GAAP no.171 - November 2022