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IFRS update - Week 17

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

ISSB establishes working group to enhance compatibility between global baseline and jurisdictional initiatives
The International Sustainability Standards Board (ISSB) today announced the formation of a working group of jurisdictional representatives to establish dialogue for enhanced compatibility between the ISSB’s exposure drafts that are currently open for comment and ongoing jurisdictional initiatives on sustainability disclosures.
(Bron: IFRS Foundation)

RJ-Uiting 2022-5: Vorming van wettelijke reserves bij toepassing van IFRS 17 - aangepaste alinea's in hoofdstuk 240 Eigen Vermogen
Op 25 november 2021 is RJ-Uiting 2021-12 'Vorming van wettelijke reserves bij toepassing van IFRS 17 - ontwerpalinea's in hoofdstuk 240 Eigen Vermogen' gepubliceerd. In die RJ-Uiting is ook nader ingegaan op de achtergrond en (toekomstige) toepassing van IFRS 17 'Insurance contracts'. Naar aanleiding daarvan heeft de RJ in RJ-Uiting 2021-12 voorstellen gedaan tot het opnemen van nieuwe of gewijzigde ontwerp-alinea's in hoofdstuk 240 'Eigen vermogen'.
(Bron: RJ)

Hyperinflationary economies (Updated April 2022)
This is a summary of countries that are hyperinflationary for IFRS purposes as at 30 June 2022 as well as countries that should be monitored.
(Bron: EY)

Hyperinflationary economies - updated information on Turkey
The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) that monitors the status of 'highly inflationary' countries has published an update on the situation in Turkey.
(Bron: IAS Plus)

Banks' climate-related disclosures
We performed benchmarking of the climate-related disclosures included in the 2021 annual reports of 35 major, global banks. The banks we have selected span across the UK and Europe, Australia, Canada, Asia and the US.
(Bron: KPMG)

EFRAG welcomes its new Sustainability Reporting Technical Expert Group
The EFRAG Sustainability Reporting Board has appointed the members of the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG). This completes the main steps of integrating the EFRAG Sustainability Reporting Pillar in the EFRAG structure.
(Bron: EFRAG)

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IFRS Foundation

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EFRAG

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