Nieuws Vandaag

Update externe verslaggeving - Week 21-22

Leestijd van ongeveer 2 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation
The International Accounting Standards Board (IASB) has today issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation. It aims to help investors better understand how that rate regulation affects a company's financial performance, financial position and its prospects for future cash flows.
(Brin: IFRS Foundation)

Comparison IFRS with Dutch laws and regulations 2026
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)

EFRAG Releases 2025 Annual Review, Highlighting Its Role in Strengthening Europe's Reporting Framework
Today, EFRAG has published its Annual Review 2025, highlighting the organisation's key achievements and strategic developments across both its financial and sustainability reporting activities over the past year.
(Bron: EFRAG)

FASB issues standard for clarifying environmental credit disclosures
FASB on Tuesday published an Accounting Standards Update (ASU) aimed at improving the financial accounting for and disclosure of activities related to environmental credits and environmental credit obligations.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

Kabinet laat CSRD-assurance over aan accountants en ziet af van lidstaatoptie
Het kabinet heeft na onderzoek besloten geen gebruik te maken van de lidstaatoptie in de Europese duurzaamheidsrichtlijn CSRD om assurance-onderzoek ook te laten verrichten door niet-accountants, de zogenoemde Independent Assurance Service Providers (IASP's).