Nieuws 20 november 2024

Update externe verslaggeving - Week 46

Leestijd van ongeveer 4 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

Sijthoff-prijs voor beste verslaggeving naar verzekeraar ASR
Verzekeraar ASR Nederland heeft voor de tweede keer de FD Henri Sijthoff Prijs voor beste verslaggeving gewonnnen. Dit jaar keek de jury van de prijs speciaal naar de kwaliteit van de communicatie bij slecht nieuws.

Rechtstreeks - Richtlijnen voor de jaarverslaggeving 2025
Bekijk hier een overzicht van de belangrijkste actualiteiten voor uw jaarrekening 2025.
(Bron: PwC)

IASB proposes targeted improvements to requirements for provisions
The International Accounting Standards Board (IASB) has today published a consultation aimed at improving the requirements for recognising and measuring provisions on company balance sheets. Provisions are liabilities of uncertain timing or amount.
(Bron: IFRS Foundation)

European Union formally adopts amendments to IAS 21
he European Union has published a Commission Regulation endorsing 'Lack of Exchangeability (Amendments to IAS 21)' issued by the IASB in August 2023.
(Bron: IAS Plus)

EFRAG en IASB organiseren educatieve sessie over IFRS 19 in de EU op 2 december 2024
Op maandag 2 december organiseren EFRAG en de IASB samen een online educational session met als onderwerp 'Navigating IFRS 19 in the EU landscape: Reduced disclosures standard for eligible subsidiaries'.
(Bron: RJ)

FASB seeks comments on newly proposed interim reporting guidance
FASB published proposed updates to its guidance on interim reporting. The proposed Accounting Standards Update (ASU) aims to improve and clarify aspects of existing interim reporting guidance and "is not intended to change the fundamental nature of interim reporting," according to a news release.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

Philips en Schijvens Corporate Fashion winnen CSRD Awards
Tijdens de CSRD DAY 2024 in Nieuwegein zijn op 12 november voor het eerst de Nederlandse CSRD Awards toegekend aan Koninklijke Philips (categorie grootbedrijf) en Schijvens Corporate Fashion (categorie mkb/overig).

De reis
De invoering van de CSRD moet niet betekenen dat bedrijven te veel tijd en geld spenderen aan technische naleving en assurance. Ook accountants hebben rondom duurzaamheidsrapportages nog veel te leren, meent Wim Bartels.

ESRS perspectives
Accountancy Europe has contributed to every step of the ESRS' development and finalisation, including to EFRAG's guidance. In this series of publications, we summarise the ESRS' provisions on these concepts and share our views on ESRS aspects that merit further guidance and clarification.
(Bron: Accountancy Europe)

New report sets out global progress towards both mandated and voluntary corporate climate-related disclosures
Over 1,000 companies have referenced the International Sustainability Standards Board (ISSB) in their reports and 30 jurisdictions are making progress towards introducing ISSB Standards in their legal or regulatory frameworks.
(Bron: IFRS Foundation)

IFRS Foundation publishes guide to help companies identify sustainability-related risks and opportunities and material information to provide
The International Sustainability Standards Board (ISSB) is committed to supporting the implementation of ISSB Standards around the world. To this end, the IFRS Foundation has published a new comprehensive guide designed to help companies with the fundamental task of identifying and disclosing material information about sustainability-related risks and opportunities that could reasonably be expected to affect their cash flows, their access to finance or cost of capital over the short, medium or long term.
(Bron: IFRS Foundation)

Adoption of IFRS Sustainability Disclosure Standards by jurisdiction
The IFRS Global Office of Deloitte has published an overview in tabular format about jurisdictions that have adopted or are in the process of adopting the ISSB standards.
(Bron: IAS Plus)

CDP and EFRAG Announce Extensive Interoperability Between CDP Questionnaire and EU Sustainability Reporting Standards
At COP29, EFRAG and CDP, the global independent disclosure system for companies to measure and manage their environmental impacts, announced today extensive commonality and interoperability between CDP and the European Sustainability Reporting Standards (ESRS).
(Bron: EFRAG)

CDP and GRI deepen collaboration to streamline environmental disclosure and boost access to comparable data
Two leading organizations within the corporate sustainability ecosystem are deepening their collaboration to improve and streamline environmental reporting, following a Memorandum of Understanding that was signed between CDP and Global Reporting Initiative (GRI) during the COP29 Climate Change Conference in Baku.
(Bron: GRI)