Nieuws 04 mei 2023

IFRS update - Week 17-18

Leestijd van ongeveer 1 minuut

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

Ten geleides bij RJ-Uitingen nu makkelijk doorzoekbaar
De RJ publiceert met enige regelmaat RJ-Uitingen, met bijvoorbeeld verduidelijkingen of wijzigingen van (alinea's in) Richtlijnen. Deze verduidelijkingen of wijzigingen worden toegelicht in de Ten Geleide van de betreffende RJ-Uiting.
(Bron: RJ)

The production and consumption of information on intangibles
ICAS has funded and published research, with support from EFRAG and EFFAS, into the production and consumption of information on intangibles.
(Bron: ICAS)

Banks' climate-related disclosures - 2022 annual reports (Phase 1)
Banks are on a journey. Those reporting their climate-related disclosures under heightened regulation are powering ahead, leaving behind those in jurisdictions with less of a climate-related regulatory focus. As the forthcoming sustainability disclosure requirements draw near, there's still significant ground to cover by all banks.
(Bron: KPMG)

Heads Up - #DeloitteESGNow - Using the COSO Framework to Establish Internal Controls Over Sustainability Reporting (ICSR)
This Heads Up discusses COSO's recently issued landmark interpretive report on how its Internal Control — Integrated Framework (the "COSO Framework") can apply to sustainable business activities and information.
(Bron: IAS Plus)