Nieuws

IFRS update - Week 6-7

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

An interview with new ISSB Chair Emmanuel Faber
Emmanuel Faber was appointed as the inaugural Chair of the newly created International Sustainability Standards Board (ISSB) in December 2021. Here he discusses what attracted him to the role and his ambitions for the ISSB.
(Bron: IFRS Foundation)

Combined and/or carve-out financial statements
Users and regulators often require companies to provide combined and/or carve-out financial statements because they can provide meaningful, relevant and useful information. But preparing them can be challenging and require considerable judgement.
(Bron: KPMG)

Reporting interest rate risk management: EFRAG calls for input from banking analysts and investors
EFRAG is reaching out to understand the perception of banking analysts and investors regarding the current reporting for portfolio hedging of interest rate risk and the use of the EU carve-out from IAS 39 Financial Instruments: Recognition and Measurement.
(Bron: EFRAG)

Updates

IFRS Foundation

Mazars

Commentaren

RJ

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