Nieuws 09 augustus 2023

IFRS update - Week 29-32

Leestijd van ongeveer 4 minuten

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

Overheid start consultatie wet voor implementatie CSRD
De minister van Financiën heeft de 'Wet implementatie richtlijn duurzaamheidsrapportering' ter consultatie voorgelegd. De wet heeft onder andere gevolgen voor de opleiding van accountants. Reageren kan tot 10 september.

Sustainable Finance: Commission adopts the European Sustainability Reporting Standards
The Commission has today adopted the European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). This marks another step forward in the transition to a sustainable EU economy.
(Bron: European Commission)

IFRS Foundation publishes comparison of IFRS S2 with the TCFD Recommendations
Following the Financial Stability Board's announcement that the work of the Task force on Climate-related Financial Disclosures (TCFD) has been completed—with the ISSB Standards marking the 'culmination of the work of the TCFD'—the IFRS Foundation has today published a comparison of the requirements in IFRS S2 Climate-related Disclosures and the TCFD recommendations.
(Bron: IFRS Foundation)

IFRS Sustainability Disclosure Standards endorsed by international securities regulators
The International Organization of Securities Commissions (IOSCO) has today announced its endorsement of the International Sustainability Standards Board's (ISSB) Standards following its comprehensive review of the Standards.
(Bron: IFRS Foundation)

ISSB consults on proposed digital taxonomy to improve global accessibility and comparability of sustainability information
The International Sustainability Standards Board (ISSB) has today published the Proposed IFRS Sustainability Disclosure Taxonomy for public comment. The proposals reflect the disclosure requirements in the ISSB’s first two Standards—IFRS S1 and IFRS S2.
(Bron: IFRS Foundation)

IASB completes technical work on two new IFRS Accounting Standards
The International Accounting Standards Board (IASB) has today concluded its decision-making on two projects—its final steps before drafting and balloting two new IFRS Accounting Standards.
(Bron: IFRS Foundation)

Tweede Kamer neemt implementatie-wetsvoorstel richtlijn 'country-by-country tax reporting' aan
Alle in Nederland gevestigde moederondernemingen van grote multinationals (met een jaarlijkse geconsolideerde omzet van ten minste € 750 miljoen) worden vanaf boekjaar 2025 verplicht hun betaalde winstbelasting aan EU-overheden en aan overheden van zgn. belastingparadijzen (per land) publiek te maken, tenzij het gaat om concurrentiegevoelige informatie.
(Bron: Eumedion nieuwsbrief juli 2023)

Beantwoording vragen over 'Ambitieuze implementatie van standaarden voor duurzaamheidsverslaggeving'
Minister Kaag (Financiën) geeft antwoord op vragen over de EU-rapportagestandaarden voor duurzaamheidsverslaggeving. Het Tweede Kamerlid Van der Lee (GroenLinks) heeft de vragen gesteld.
(Bron: Rijksoverheid)

IFRS adopted by the European Union 30 June 2023
An overview of the status of the EU endorsement process for IFRS at 30 June 2023.
(Bron: EY)

IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin
The International Sustainability Standards Board (ISSB) issued its first two sustainability reporting standards on 26 June 2023, IFRS S1 and IFRS S2.
(Bron: PwC)

Sustainability reporting. General and climate-related requirements
The publication of the first two IFRS® Sustainability Disclosure Standards is a key milestone in the International Sustainability Standards Board (ISSB)'s vision – to create a global baseline of investor-focused sustainability reporting that local jurisdictions can build on.
(Bron: KPMG)

Roadmap: Comparing IFRS Accounting Standards and U.S. GAAP (2023)
This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Accounting Standards — two of the most widely used accounting standards in the world. The 2023 edition includes updated and expanded guidance that reflects standards effective as of January 1, 2024.
(Bron: IAS Plus)

FRC Lab publishes report on ESG data use and distribution
The Financial Reporting Council (FRC) Lab has today published a new report titled "ESG Data Distribution and Consumption" examining how investors obtain and use environmental, social and governance (ESG) data on companies, and highlights what actions companies can take to facilitate this.
(Bron: FRC)

FASB proposes improvements to income statement expenses
FASB is seeking comments on a proposed Accounting Standards Update (ASU) that is intended to provide investors with more decision-useful information regarding a public business entity's expenses.
(Bron: Journal of Accountancy)