Nieuws

IFRS update - Week 30-33

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

KPMG: Voortgang bij toepassing van Europese duurzaamheidsregels blijft uit
Ondanks het feit dat grote beursgenoteerde bedrijven met meer dan 500 medewerkers vanaf 2024 in hun jaarverslag inzicht moeten geven in de impact van hun activiteiten op mens, milieu en samenleving, blijkt ook dit jaar dat nog geen enkele Nederlandse onderneming voldoet aan de daarvoor bedoelde EU rapportage-eisen.

International Accounting Standards Board sets out its 2022–2026 priorities
The IFRS Foundation's International Accounting Standards Board (IASB) has today published its Third Agenda Consultation Feedback Statement and Snapshot outlining its priorities for the next five years.
(Bron: IFRS Foundation)

Good Group (International) Limited - December 2022
This edition contains illustrative consolidated financial statements for the year ending 31 December 2022.
(Bron: EY)

ISSB receives global response on proposed sustainability disclosure standards
The International Sustainability Standards Board (ISSB) has received more than 1,300 comment letters on its two proposed sustainability disclosure standards.
(Bron: IFRS Foundation)

IFRS Foundation completes consolidation with Value Reporting Foundation
The IFRS Foundation has today announced the completion of the consolidation of the Value Reporting Foundation (VRF) into the IFRS Foundation.
(Bron: IFRS Foundation)

Insurers – Reporting now and into 2023
As many insurers prepare for the January 2023 implementation date of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments, they should ensure that they communicate the possible impacts of these standards on their financial statements.
(Bron: KPMG)

Accounting for SPACs Updated July 2022
Acquisition by a special purpose acquisition company (SPAC) offers private companies a way to go public without a traditional initial public offering.
(Bron: EY)

Global minimum top-up tax under BEPS 2.0
Are disclosures in 2022 necessary before tax laws are changed?
(Bron: KPMG)

FRC publishes review of judgements and estimates
The Financial Reporting Council (FRC) has today published its thematic review of judgements and estimates update.
(Bron: FRC)

Updates

EFRAG

IFRS Foundation

EY

Commentaren

EFRAG

RJ

IAASB

SRA

AFM

Eumedion

Accountancy Europe

ESMA

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