Nieuws Vandaag

Update externe verslaggeving - Week 29-30

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

IFRS accounting standards adopted by the European Union 30 June 2026
This publication provides an overview of the status of the EU endorsement process for IFRS accounting standards 30 June 2026.
(Bron: EY)

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

Regulatory assets and regulatory liabilities
IFRS 20: A new IFRS® accounting standard for rate‑regulated companies
(Bron: KPMG)

EBA issues opinion on the implementation of IFRS 18
The European Banking Authority (EBA) has published an opinion providing guidance on how institutions can report profit or loss information during the interim period between the first application date of IFRS 18 'Presentation and Disclosures in Financial Statements' and the first application date of the amending Implementing Technical Standards (ITS) on supervisory financial reporting (FINREP), which are currently under consultation.
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

Duurzaamheidsverslag wordt korter en beter
De eerste reeks CSRD-rapportages lieten vorig jaar het nodige te wensen over. Inmiddels zijn de duurzaamheidsverslagen een stuk leesbaarder geworden, stellen betrokkenen tegenover het FD.

Swift ESRS delegated act adoption
Accountancy Europe calls for the delegated act with the revised ESRS to enter into force as soon as possible.
(Bron: Accountancy Europe)

Revised ESRS now final
What the changes mean for you
(Bron: KPMG)

Updates

EFRAG

• EFRAG Update June 2026

Deloitte

• iGAAP in Focus — Closing Out (July 2026)
• iGAAP in Focus — European Commission adopts voluntary standard for sustainability reporting

Forvis Mazars

• Beyond the GAAP no. 211 – June 2026