Nieuws

IFRS update - Week 13

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

ISSB delivers proposals that create comprehensive global baseline of sustainability disclosures
The International Sustainability Standards Board (ISSB), established at COP26 to develop a comprehensive global baseline of sustainability disclosures for the capital markets, today launched a consultation on its first two proposed standards.
(Bron: IFRS Foundation)

ESMA issues its 2021 Corporate Reporting Enforcement and Regulatory Report
The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has today published its 2021 Corporate Reporting Enforcement and Regulatory Report. ESMA makes recommendations to issuers and auditors to improve future financial and non-financial reports, by assessing how issuers comply with International Financial Reporting Standards (IFRS) and non-financial reporting obligations and adhere to ESMA's recommendations.
(Bron: ESMA)

EFRAG publishes today the last PTF-ESRS Cluster Working Paper
As part of the due process during the project mode EFRAG publishes the last PTF-ESRS Cluster Working Paper: ESRS G2 Products and services, management and quality of relationships with business partners.
(Bron: EFRAG)

Three key steps for EFRAG's Sustainability reporting pillar before the end of April
In the context of the letter received from Commissioner McGuinness in May 2021 EFRAG is happy to report on three key achievements to be completed by the end of April 2022.
(Bron: EFRAG)

International GAAP® 2022 - The global perspective on IFRS
This publication is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS).
(Bron: EY)

Invloed van de jaarrekening op de bedrijfsvoering
De jaarrekening is primair bedoeld als verantwoordingsdocument over de financiële gang van zaken gedurende het boekjaar. Idealiter is het een neutrale weergave van de bedrijfsvoering alsof men 'op de werkvloer' niet weet dat transacties uiteindelijk in een jaarrekening verwerkt zullen worden. Maar zo naïef is de praktijk niet.
(Bron: CM)

IFAC Welcomes U.S. SEC's Action to Enhance Climate Disclosures; Continues Support for Global Alignment
The International Federation of Accountants (IFAC) welcomes the U.S. SEC's proposal on enhanced climate disclosures, as we continue our work in support of a global system for delivering consistent, comparable and assurable sustainability information.
(Bron: IFAC)

EFRAG issues its Due Process Procedures for Sustainability Reporting Standard Setting
EFRAG is pleased to inform stakeholders about a major development in its governance reform with the publication of the Due Process Procedures for Sustainability Reporting Standard-Setting (the DPP). The provisions contained in the DPP apply to the preparation of draft EU sustainability reporting standards by EFRAG.
(Bron: EFRAG)

FASB issues expanded hedge accounting standard
A new Accounting Standards Update (ASU) aims to better align hedge accounting with an organization's risk management strategies.
(Bron: Journal of Accountancy)

Updates

IFRS Foundation

EFRAG

Commentaren

EFRAG

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