Nieuws 12 mei 2023

IFRS update - Week 19

Leestijd van ongeveer 2 minuten

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

RJ-Uiting 2023-6 over wijzigingen hoofdstuk 660 Onderwijsinstellingen
De Raad voor de Jaarverslaggeving heeft RJ-Uiting 2023-6: 'Verwerking kosten van groot onderhoud door onderwijsinstellingen (definitieve Richtlijn) en wijzigingen als gevolg van aanpassingen in de Regeling jaarverslaggeving onderwijs (Rjo)' gepubliceerd.

Compilation of Agenda Decisions—Volume 8 published
The IFRS Foundation has published its eighth Compilation of Agenda Decisions by the IFRS Interpretations Committee (Interpretations Committee) from November 2022 to April 2023.
(Bron: IFRS Foundation)

Consultation to enhance the International Applicability of the SASB Standards now open
The International Sustainability Standards Board (ISSB) is seeking feedback on its proposed methodology for enhancing the international applicability of the SASB Standards.
(Bron: IFRS Foundation)

The ISSB seeks feedback on its priorities for the next two years
The International Sustainability Standards Board (ISSB) is seeking feedback on its priorities for its next two-year work plan. The Request for Information Consultation on Agenda Priorities is open for comments until 1 September 2023.
(Bron: IFRS Foundation)

EFRAG, EFFAS and ICAS supported study on the production and consumption of information on intangibles
EFRAG has published the academic study The production and consumption of information on intangibles: An empirical investigation of preparers and users.
(Bron: EFRAG)

ISSB priorities
The International Sustainability Standards Board (ISSB) is moving at pace to realise its ambition to create a global baseline for investor-focused sustainability reporting that local jurisdictions can build on.
(Bron: KPMG)