Nieuws Vandaag

Update externe verslaggeving - Week 31-32

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

EFRAG submits Endorsement Advice on Amendments to IAS 28 to the European Commission
EFRAG has submitted its Endorsement Advice on the proposed EU adoption of Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Amendments to IAS 28), issued by the IASB on 26 June 2026.
(Bron: EFRAG)

Hyperinflationary economies - updated IPTF watch list available
IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries.
(Bron: IAS Plus)

IFRS 16 – An overview
Our IFRS 16 – An overview publication provides an overview of IFRS 16's accounting models for lessees and lessors. It then takes a deeper dive into critical areas such as the definition of a lease and accounting for lease modifications.
(Bron: KPMG)

FRC shares insights into materiality in corporate reporting
The Financial Reporting Council (FRC) has today published insights to support boards, preparers and investors in the application, and assessment, of materiality within corporate reporting.
(Bron: FRC)

Duurzaamheidsverslaggeving

EFRAG Launches Public Consultation on the ESRS-40a Exposure Draft for Certain Non-EU Undertakings
EFRAG releases the Exposure Draft ESRS-40a and invite all stakeholders in the scope to share their feedback.
(Bron: EFRAG)

Updates

IFRS Foundation

• IASB Update July 2026
• ISSB Update July 2026

EFRAG

• EFRAG Endorsement Status Report Update

KPMG

• EU sustainability reporting for non-EU companies