Nieuws 10 november 2023

IFRS update - Week 45

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

Compilation of Agenda Decisions—Volume 9 published
The IFRS Foundation has published its ninth Compilation of Agenda Decisions by the IFRS Interpretations Committee (Interpretations Committee) from May 2023 to October 2023.
(Bron: IFRS Foundation)

European Union formally adopts amendments to IAS 12
The European Union has published a Commission Regulation endorsing 'International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12)' issued by the IASB in May 2023.
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

ING: Klimaattransitie in retail schiet nog niet op
Uit een inventarisatie onder de veertig grootste Nederlandse winkelformules blijkt dat slechts een derde van de winkelketens concrete klimaatdoelen heeft gepubliceerd. Vooral beursgenoteerde retailbedrijven nemen het voortouw, ook gedreven door wet- en regelgeving.

GRI establishes Sustainability Innovation Lab in coordination with the IFRS Foundation
Global Reporting Initiative (GRI) has announced the upcoming launch of the Sustainability Innovation Lab (SIL), in partnership with the IFRS Foundation as its Convening Partner. The SIL is being established to enable companies to meet their evolving sustainability disclosure requirements, fostering professional development, training, practical solutions and innovative thinking.
(Bron: IFRS Foundation)

EFRAG and CDP announce cooperation to drive market uptake of European Sustainability Reporting Standards
​The cooperation will maximize alignment of CDP's global environmental disclosure platform with the EU's environmental reporting standards and build capacity among companies globally to fulfill the regulatory requirements.
(Bron: EFRAG)

Updates

EFRAG

• EFRAG Update October 2023
• EFRAG Endorsement Status Report - Update

Deloitte

• iGAAP in Focus — Financial reporting: Closing out (October 2023)