Nieuws 31 maart 2023

IFRS update - Week 13

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

AFM: Geen tijd te verliezen voor ondernemingen rondom duurzaamheidsinformatie
Beursgenoteerde ondernemingen moeten haast maken met duurzaamheidsinformatie in het jaarverslag, want vanaf 2024 gelden aangescherpte transparantieregels. Met nog negen maanden te gaan zijn grote stappen nodig, blijkt uit verkennend onderzoek van de Autoriteit Financiële Markten (AFM). Ook accountants moeten aan de bak.

Suggesties aan de minister voor Rechtsbescherming voor verbeteringen in het jaarrekeningenrecht
Tien jaar na publicatie van de richtlijn jaarrekening zou het een goede zaak zijn om het jaarrekeningenrecht in Titel 9 in overeenstemming met die richtlijn te brengen. Daarom een aantal suggesties ter verbetering.

European Commission calls on EFRAG to prioritise implementation support for the first Set of ESRS
Commissioner McGuinness has publicly called on EFRAG to prioritise its efforts on capacity building for the implementation of the first set of ESRS over the preparatory work for the draft sector-specific standards.
(Bron: EFRAG)

Bridging corporate reporting and due diligence
New analysis published by GRI explores the relationship between due diligence and sustainability reporting, offering insights on the current state-of-play within the global policy landscape.
(Bron: GRI)

EFRAG has aligned its Due Process Procedures for Sustainability Reporting with the final provisions of the CSRD
In its meeting on 16 March 2023, the EFRAG General Assembly approved drafting updates to EFRAG's Due Process Procedures for Sustainability Reporting Standard Setting (DPP) to align them with the final provisions contained in the Corporate Sustainabilty Reporting Directive (CSRD) as published the EU Official Journal on 16 December 2022.
(Bron: EFRAG)

ESMA issues its 2022 Corporate Reporting Enforcement and Regulatory Activities Report
The European Securities and Markets Authority (ESMA), the EU's financial markets regulator and supervisor, has today published its 2022 Corporate Reporting Enforcement and Regulatory Activities Report, providing an overview of activities carried out by ESMA and enforcers on financial and non-financial information and European Single Electronic Format (ESEF) reporting.
(Bron: ESMA)

Issued financial guarantee contracts
Accounting under IFRS 17 and IFRS 9.
(Bron: KPMG)

27th Extract from the EECS's Database of Enforcement
(Bron: ESMA)

FASB issues proposed changes to cryptoasset accounting, disclosure
FASB is seeking comments on a proposed Accounting Standards Update (ASU) that is intended to improve the accounting for and disclosure of certain cryptoassets.
(Bron: Journal of Accountancy)

FASB issues update to leases guidance
FASB on Monday released an amendment to an Accounting Standards Update designed to improve leases guidance on related party arrangements between entities under common control.
(Bron: Journal of Accountancy)

Updates

IFRS Foundation

• IASB Update March 2023

EY

• Insurance Accounting Alert March 2023

Deloitte

• iGAAP in Focus — Financial Reporting: IASB proposes amendments to the classification and measurement requirements of financial instruments

KPMG

• Addressing financial asset classification issues
• Accounting for electronic payments