Nieuws 15 september 2023

IFRS update - Week 37

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

'Golf aan klimaatclaims dreigt door invoering CSRD-richtlijn'
Experts waarschuwen in het FD voor miljardenclaims en bestuurlijke aansprakelijkheid, als gevolg van de invoering van de nieuwe Europese duurzaamheidsrichtlijn CSRD. Ook accountants kunnen claims verwachten, denken ze.

IASB proposes annual improvements to IFRS Accounting Standards
The International Accounting Standards Board (IASB) has today published proposed narrow-scope amendments to IFRS Accounting Standards and accompanying guidance as part of its periodic maintenance of the Accounting Standards.
(Bron: IFRS Foundation)

RJ geeft commentaar op consultatieversie Wet implementatie richtlijn duurzaamheidsrapportering
De Raad voor de Jaarverslaggeving (RJ) heeft gebruikt gemaakt van de mogelijkheid om te reageren op bovengenoemde consultatie.
(Bron: RJ)

Global implementation of Pillar Two: Impact on deferred taxes and financial statement disclosures
In May 2023, the IASB issued narrow-scope amendments to IAS 12, 'Income Taxes' that provide temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two model rules.
(Bron: PwC)

The ISSB's future 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)

FASB approves cryptoassets standard
FASB voted Wednesday to issue a cryptoassets standard that will require entities to report on fungible crypto holdings using the fair value measurement standard.
(Bron: Journal of Accountancy)

Updates

PwC

• GX In brief INT2023-20 - IFRS Interpretations Committee concludes its latest insurance discussion: Premiums receivables from an intermediary

Mazars

• Beyond the GAAP no.179 - June - August 2023

Deloitte

• IFRS on Point — August 2023
• iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process