Nieuws Vandaag

Update externe verslaggeving - Week 23

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

EFRAG publishes Feedback Statement on the IAS 28 Fair Value Option Exposure Draft
EFRAG has published its Feedback Statement on the Exposure Draft ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures.

Compilation of Agenda Decisions—Volume 14 published
The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2025 to April 2026.
(Bron: IFRS Foundation)

RJ geeft reactie op het EFRAG Draft Assessment Report of the interest in a voluntary ESAP template for SMEs to facilitate financing
De Raad voor de Jaarverslaggeving heeft een commentaarbrief gestuurd naar EFRAG, als respons op hun Draft Assessment Report of the interest in a voluntary ESAP template for SMEs to facilitate financing.
(Bron: RJ)

Duurzaamheidsverslaggeving

SEC proposes recission of climate disclosure rules
The SEC on Friday took the next step toward formally quashing historic climate disclosure rules that it adopted two years ago.
(Bron: Journal of Accountancy)

IFRS S1 General Requirements disclosure checklist
This disclosure checklist is based on disclosure requirements of IFRS S1 issued by the International Sustainability Standards Board (ISSB)
(Bron: EY)

Updates

EFRAG

• EFRAG Endorsement Status Report - Update

EY

• IFRS Developments Issue 250 / May 2026 - IASB issues IFRS 20 Regulatory Assets and Regulatory Liabilities

Deloitte

• iGAAP in Focus — Closing Out (May 2026)
• IFRS on Point — May 2026

KPMG

• Simplifying ESRS: Almost there

PwC

• In brief INT2026-12 - The IASB has issued a new IFRS Accounting Standard – IFRS 20, 'Regulatory Assets and Regulatory Liabilities'