Nieuws 15 juli 2025

Update externe verslaggeving - Week 28-29

Leestijd van ongeveer 2 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

Comparison IFRS with Dutch laws and regulations 2025
All companies listed on a regulated exchange in the European Union are required to apply the International Financial Reporting Standards (IFRS) approved by the EU in their consolidated financial statements. Additionally, Dutch legislation allows all entities under Title 9 of the Dutch Civil Code to voluntarily apply IFRS instead of Dutch accounting principles. What does the application of IFRS mean for Dutch companies?
(Bron: EY)

European Union formally adopts volume 11 of annual improvements
The European Union has published a Commission Regulation endorsing 'Annual Improvements to IFRS Accounting Standards — Volume 11' issued by the IASB in July 2024.
(Bron: IAS Plus)

ESMA publishes 30th enforcement decisions report
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IAS 36, IAS 36/IAS 16, IAS 12, IASB 24/IAS 1, IFRS 3, IFRS 13, IFRS 15, and IFRS 3/IFRS 10.
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

Nog maar weinig bedrijven voldoen al aan CSRD-vereisten
Pas dertien procent van de Nederlandse bedrijven heeft de vereisten van de Europese duurzaamheidsrichtlijn CSRD volledig geïntegreerd in de bedrijfsvoering. Dat blijkt uit onderzoek van softwarehuis Visma.

Commission adopts "quick fix" for companies already conducting corporate sustainability reporting
The Commission has adopted targeted "quick fix" amendments to the first set of European Sustainability Reporting Standards (ESRS). This will reduce burden and increase certainty for companies that had to start reporting for financial year 2024 (commonly referred to as "wave one" companies).
(Bron: Europese Commissie)

IFRS Foundation publishes educational material about using ISSB Industry-based Guidance when applying ISSB Standards
The IFRS Foundation today published educational material to help companies understand the role of the ISSB industry-based guidance—which collectively refers to the SASB Standards and the Industry-based Guidance on Implementing IFRS S2—when applying IFRS Sustainability Disclosure Standards (ISSB Standards).
(Bron: IFRS Foundation)