Nieuws 14 juli 2023

IFRS update - Week 28

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

IFRS Update of standards and interpretations in issue at 30 June 2023
This publication contains the IFRS Update of standards and interpretations in issue at 30 June 2023.
(Bron: EY)

Accounting considerations related to economic volatility
This publication considers the effect of high inflation and high interest rates on entities' financial reports.
(Bron: EY)

What might a company that purchases carbon credits voluntarily need to consider?
There is currently no specific guidance in IFRS® Accounting Standards on accounting for the purchase of carbon credits. Therefore, companies need to carefully consider the specific facts and circumstances when determining the appropriate accounting.
(Bron: KPMG)

Commentaren

Accountancy Europe

• Response to EC's draft delegated act on European Sustainability Reporting Standards (ESRS)

IFAC

• IFAC Responds to European Sustainability Reporting Standards