Nieuws 01 december 2023

IFRS update - Week 48

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

IASB consults on improved accounting requirements for financial instruments with both debt and equity features
The International Accounting Standards Board (IASB) has proposed amendments to address the challenges in companies' financial reporting on instruments that have both debt and equity features.
(Bron: IFRS Foundation)

EFRAG-supported academic study sheds light on costs and benefits of the IFRS 15 adoption
EFRAG has published an EFRAG-supported academic study on the effects of the adoption of IFRS 15 Revenue from Contracts with Customers on preparers and users of financial statements.
(Bron: EFRAG)

Applying IFRS – International Tax Reform - Pillar Two Disclosures
This publication helps entities in developing disclosures on the impact of the implementation of Pillar Two model rules that meet the requirements of the Amendments to IAS 12 Income Taxes.
(Bron: EY)

Good Bank (International) Limited (December 2023)
Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2023.
(Bron: EY)

FASB issues new segment reporting guidance
A final Accounting Standards Update (ASU) issued by FASB on Monday aims to improve the disclosures of a public entity's reportable segments.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

EFRAG and GRI enhance collaboration with deeper ties
Following a successful partnership between EFRAG and GRI over the past three years, a new Memorandum of Understanding has been signed, which substantiates the benefits of the alignment achieved between the European Sustainability Reporting Standards (ESRS) and the GRI Standards and commits the organizations to continue working together to deliver technical support for reporting companies.
(Bron: GRI)

Updates

Mazars

• Beyond the GAAP no.181 - October 2023