IFRS update - Week 20-21

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

IFRS for SMEs Accounting Standard educational material: the effects of climate-related matters on financial statements
The IFRS Foundation has today published educational material to illustrate how the IFRS for SMEs Accounting Standard requires companies to consider climate-related matters that have a material effect on the financial statements.
(Bron: IFRS Foundation)

IAS 34 interim reporting in 2023 – disclosures on IFRS 17 and IFRS 9
This publication sets out the requirements in IAS 34 and analyses its application on the context of the disclosures of IFRS 17 and IFRS 9.
(Bron: EY)

Worldwide impact of CSRD - are you ready?
The transformation of ESG reporting accelerated in 2022 with the release of major proposals in the European Union (EU) and the United States (US), as well as globally by the International Sustainability Standards Board (ISSB). Although all of these proposals have the potential to impact multinational companies, the Corporate Sustainability Reporting Directive (CSRD) perhaps requires the most immediate attention.
(Bron: PwC)

ESMA postpones to 2024 the annual IFRS amendment of the ESEF
The European Securities and Markets Authority (ESMA), the EU's financial markets regulator and supervisor, has decided to postpone to 2024 the amendment of the European Single Electronic Format (ESEF) Regulatory Technical Standard (RTS). This decision is in part due to the limited changes in the 2023 update to the International Financial Reporting Standards (IFRS) Taxonomy.
(Bron: ESMA)

FASB issues proposed changes to profit-sharing arrangements
FASB is seeking comments on a proposed Accounting Standards Update (ASU) that is intended to improve GAAP by adding illustrative guidance for entities to determine whether profits interest and similar awards should be accounted for as share-based payment arrangements within the scope of FASB ASC Topic 718, Compensation — Stock Compensation.
(Bron: Journal of Accountancy)






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