Nieuws

IFRS update - Week 12

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

RJ-Uiting 2022-4: Impact van de oorlog in Oekraïne en daaruit voortkomende sancties op de jaarverslaggeving 2021
Gezien de ontwikkelingen van de oorlog in Oekraïne en daaruit voortkomende (nationaal en internationaal uitgevaardigde) sancties heeft de Raad voor de Jaarverslaggeving RJ-Uiting 2022-4 opgesteld over de mogelijke impact op de jaarverslaggeving 2021.

IFRS Foundation and GRI to align capital market and multi-stakeholder standards to create an interconnected approach for sustainability disclosures
The IFRS Foundation and Global Reporting Initiative (GRI) have announced today a collaboration agreement under which their respective standard-setting boards, the International Sustainability Standards Board (ISSB) and the Global Sustainability Standards Board (GSSB), will seek to coordinate their work programmes and standard-setting activities.
(Bron: IFRS Foundation)

New and revised pronouncements as at 31 March 2022
Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2022.
(Bron: IAS Plus)

New SEC proposal would ramp up climate-change disclosures
SEC registrants would be required to include specific climate-related disclosures in their public filings and would need to have attestation performed on certain disclosures under a proposal the SEC voted 3–1 to issue Monday.
(Bron: Journal of Accountancy)

IFRS in Focus — Financial reporting considerations related to the Russia-Ukraine War
This IFRS in Focus discusses some of the key impacts of the Rus­sia-Ukraine war that entities need to consider.
(Bron: IAS Plus)

EFRAG publishes today the next PTF-ESRS Cluster Working Paper
As part of the due process during the project mode EFRAG publishes the next PTF-ESRS Cluster Working Paper: Working Paper ESRS 1 General Provisions and its cover note.
(Bron: EFRAG)

EFRAG seeks input from users and preparers on the effects of IFRS 15 on revenue recognition
Users and preparers are requested to provide input to an academic study on the effects of IFRS 15 Revenue from Contracts with Customers. The study will be important for EFRAG's work related to the IASB's Post-implementation Review of IFRS 15. Input can be provided by completing this survey.
(Bron: EFRAG)

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