Nieuws 03 maart 2023

IFRS update - Week 9

Leestijd van ongeveer 1 minuut

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

Momentum Builds for Corporate ESG Disclosure and Assurance, Yet Reporting Inconsistencies Linger, Study Finds
The largest global companies continue to show momentum on corporate reporting and related assurance involving environmental, social and governance (ESG) issues, according to a new report from the International Federation of Accountants (IFAC) and AICPA & CIMA, the latter two of which form the Association of International Certified Professional Accountants. Significant hurdles remain, however, when it comes to providing consistent, comparable and high-quality sustainability information for investors and lenders.
(Bron: IFAC)

Webinar RJ en SER over CSRD: Dubbele materialiteit in de praktijk
In samenwerking met de SER brengt de RJ een aantal webinars uit waarbij dieper wordt ingegaan op het toepassen van de Corporate Sustainability Reporting Directive (CSRD) bij het maken van een duurzaamheidsverslag.
(Bron: RJ)

Impairment of non-financial assets - common mistakes
This In brief applies to all entities with significant non-financial assets that are required to be tested for impairment under IAS 36. Set out below is a refresher on some basic concepts on impairment of non-financial assets, and reminders on those aspects of the value in use (VIU) methodology where common mistakes are made.
(Bron: PwC)

Sale and leaseback
IFRS 16 Leases ended sale-and-leaseback transactions as an off-balance sheet financing proposition. However, it did not end the debates about sale-and-leaseback accounting.
(Bron: KPMG)