Nieuws Vandaag

Update externe verslaggeving - Week 41-42

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

IFRS Update : Standards and interpretations in issue 30 September 2026
This publication is an overview of IFRS standards and interpretations from the IASB and IFRS Interpretations Committee at 30 September 2026.
(Bron: EY)

EFRAG calls for adequate EU representation, stable board sizes in IFRS Foundation Constitution review
EFRAG has published its Draft Comment Letter (DCL) on the IFRS Foundation's Exposure Draft [Proposed Targeted Amendments to the IFRS Foundation Constitution], issued on 18 August 2026. Stakeholders are invited to submit comments on EFRAG's DCL by 7 November 2026.
(Bron: EFRAG)

ESMA sets out 2026 European Common Enforcement Priorities
The European Securities and Markets Authority (ESMA), the European financial markets regulator and supervisor, has outlined the European Common Enforcement Priorities (ECEP) for the 2026 annual financial reports of listed issuers.
(Bron: ESMA)

Applying IFRS - Accounting for battery energy storage systems (BESS)
IFRS accounting for BESS arrangements depends on whether they involve an asset, lease, service, financial instrument or separate entity.
(Bron: EY)

Illustrative disclosures | IFRS 18
Our new Illustrative disclosures guide illustrates initial application of IFRS 18.
(Bron: KPMG)

New thematic reviews provide practical examples to strengthen corporate reporting
The Financial Reporting Council (FRC) has today published two thematic reviews highlighting practical opportunities for companies to strengthen the quality, clarity and usefulness of their corporate reporting.
(Bron: FRC)

Duurzaamheidsverslaggeving

'Duurzaamheidsdata is pas waardevol als je ermee gaat sturen'
Tijdens de werkconferentie van NBA en Raad voor de Jaarverslaggeving op 14 september, liet Jessica Boekhoudt (Data for Better) zien dat er een veel bredere stroom aan Europese wetgeving op ondernemingen afkomt. Daarbij ligt er volgens haar een rol voor accountants: niet rapporteren om het rapporteren, maar duurzaamheidsdata gebruiken om betere beslissingen te nemen.

IFRS Sustainability disclosure checklist
Guide to sustainability reporting under IFRS® Sustainability Disclosure Standards.
(Bron: KPMG)

Updates

EFRAG

• EFRAG Update August & September 2026

Deloitte

• iGAAP in Focus — Closing Out (September 2026)
• iGAAP in Focus — IASB seeks views on the post-implementation review of the IFRS 9 hedge accounting requirements
• IFRS on Point — September 2026

PwC

• In brief INT2026-05 - Updated IFRS Accounting Standards