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IFRS update - Week 20

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

ESMA reminds issuers of the main IFRS requirements amid the war in Ukraine
The European Securities and Markets Authority (ESMA), the EU's securities markets regulator, has today released a Public Statement on the implications of Russia's invasion of Ukraine on half-yearly financial reports.
(Bron: ESMA)

ISSB outlines actions required to deliver global baseline of sustainability disclosures
The IFRS Foundation's International Sustainability Standards Board (ISSB) today outlined the necessary steps required to establish a comprehensive global baseline of sustainability disclosures.
(Bron: IFRS Foundation)

ESMA makes recommendations for disclosures of expected impacts of IFRS 17 application
The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has issued a Public Statement on the Transparency on implementation of IFRS 17 Insurance Contracts.
(Bron: ESMA)

IFRS 17 for non-insurers
From 2023, the new insurance standard, IFRS 17 Insurance Contracts, will apply for all companies. This is because it applies to contracts, regardless of the issuer, and therefore all companies could be affected, not just insurers.
(Bron: KPMG)

26th Extract from the EECS's Database of Enforcement
The European Securities and Markets Authority (ESMA) publishes extracts from its confidential database of enforcement decisions on financial statements, with the aim of strengthening supervisory convergence and providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).
(Bron: ESMA)

Crypto Industry to Get Official Rules on Bitcoin Accounting
Companies like MicroStrategy Inc., Tesla Inc., and Block Inc. will get long-awaited rules for accounting for the stashes of Bitcoin and other digital assets they hold on their balance sheets, U.S. accounting rulemakers said Wednesday.
(Bron: Bloomberg Law)

UK Endorsement Board adopts IFRS 17 – first major standard
The UK Endorsement Board (UKEB) has announced that it has approved the adoption of the International Accounting Standards Board's (IASB) IFRS 17 Insurance Contracts for use by UK companies. It is the first major standard adopted by the UKEB since the UKEB received delegated powers from the Business Secretary on 22 May 2021.
(Bron: UKEB)

FRC publishes review of discount rates
The Financial Reporting Council (FRC) has today published its thematic review of discount rates.
(Bron: FRC)

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