Nieuws 09 mei 2025

Update externe verslaggeving - Week 19

Leestijd van ongeveer 2 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

RJ-Uitingen

RJ-Uiting 2025-5: Ontwerp-Richtlijn 240 'Eigen vermogen'
RJ-Uiting 2025-4: Jaarrekeningen opgesteld op basis van IFRS* in combinatie met Titel 9 Boek 2 BW
RJ-Uiting 2025-3B: Voorstellen tot aanpassing van Richtlijnen naar aanleiding van ontvangen commentaren op de RJk-bundel (jaareditie 2025)
RJ-Uiting 2025-3A: Voorstellen tot aanpassing van Richtlijnen naar aanleiding van ontvangen commentaren op de RJ-bundel (jaareditie 2025)
RJ-Uiting 2025-2: Latente belastingen bij eerste verwerking van bepaalde activa en/of verplichtingen

(Bron: RJ)

EFRAG submits to the European Commission its Endorsement Advice on IFRS 18 - Presentation and Disclosure in Financial Statements
Responding to the request from the European Commission, EFRAG has submitted its endorsement advice on IFRS 18 Presentation and Disclosure in Financial Statements.
(Bron: EFRAG)

Compilation of Agenda Decisions—Volume 12 published
The IFRS Foundation has published its 12th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2024 to April 2025.
(Bron: IFRS Foundation)

FASB proposes guidance on accounting for debt exchanges
FASB on Wednesday published a proposed Accounting Standards Update (ASU) on debt exchange transactions involving multiple creditors.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

EU Omnibus and the CSRD: key questions answered
The European Commission's legislative 'Omnibus' raises questions for companies on what their EU disclosure requirements will be, given significant expected changes to the Corporate Sustainability Reporting Directive (CSRD). However, for thousands of GRI reporters in Europe, continued voluntary reporting with the GRI Standards offers clarity as they seek to understand their future transparency needs.
(Bron: GRI)

EFRAG releases deep dive educational videos on the VSME
EFRAG is pleased to announce the release of a series of 10 educational videos focused on the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME). These videos offer a deep dive into the Environmental, Social and Governance disclosures and guidance within the VSMEs Basic and Comprehensive modules.
(Bron: EFRAG)

ESRS simplification must focus on the most significant impacts
GRI has written to EFRAG to provide recommendations on how 'simplification' of the European Sustainability Reporting Standards (ESRS) can be most effectively achieved – without undermining the quality and relevance of corporate reporting.
(Bron: GRI)