Nieuws 07 november 2024

Update externe verslaggeving - Week 45

Leestijd van ongeveer 1 minuut

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

Call for investors and other stakeholders to help shape the IASB’s project on accounting requirements for intangibles
The International Accounting Standards Board (IASB) is asking investors, companies and other stakeholders to take part in its short survey on the accounting requirements for reporting on intangibles in company financial statements.
(Bron: IFRS Foundation)

FASB proposes guidance on business combinations
FASB published a proposed Accounting Standards Update (ASU) that is intended to improve the requirements for identifying the accounting acquirer in FASB ASC Topic 805, Business Combinations.
(Bron: Journal of Accountancy)

FASB sets new reporting standards for disclosure of expenses
FASB published an Accounting Standards Update (ASU) that is intended to improve financial reporting by requiring public companies to disclose, in interim and annual reporting periods, additional information about certain expenses in the notes to financial statements.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

RJ-voorzitter Gerard van Santen praat over rol accountants bij CSRD in nieuwe podcast van BusySeasonTalks
RJ-voorzitter Gerard van Santen is te horen in een nieuwe podcast van BusySeasonTalks.
(Bron: RJ)

ESRS Foundations
The first wave of companies is preparing to report under European Sustainability Reporting Standards (ESRS). The first to report are the largest companies, but ultimately 50,000 companies will be required to report specific information under these new standards.
(Bron: KPMG)