Nieuws Vandaag

Update externe verslaggeving - Week 47-48

Leestijd van ongeveer 2 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

EFRAG publishes its Discussion Paper on the Statement of Cash Flows
The objective of the Discussion Paper (the 'DP') is to list the perceived issues with the statement of cash flows as prepared in accordance with IAS 7 Statement of Cash Flows.
(Bron: EFRAG)

RJ geeft reactie op IASB Exposure Draft 'Climate-related and Other Uncertainties in the Financial Statements'
De Raad voor de Jaarverslaggeving heeft een commentaarbrief gestuurd naar de IASB, als reactie op hun ED/2024/6 'Climate-related and Other Uncertainties in the Financial statements – Proposed illustrative examples'.
(Bron: RJ)

IFRS® compared to US GAAP
Your guide to the significant differences
(Bron: KPMG)

New FASB standard addresses induced conversions
FASB published an update Tuesday aimed at improving guidance on the reporting of induced conversions related to settlement of convertible debt instruments.
(Bron: Journal of Accountancy)

FASB proposes guidance on accounting for government grants
FASB published a proposed Accounting Standards Update (ASU) that would establish authoritative guidance on the accounting for government grants received by business entities, guidance that would serve to fill a hole in GAAP.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

Gemengde reacties op samenvoegen Europese ESG-wetgeving
De Europese Commissie heeft plannen om de Corporate Sustainability Due Diligence Directive (CS3D), de Corporate Sustainability Reporting Directive (CSRD) en de Europese taxonomie samen te voegen, om regel- en rapportagedruk te verminderen. Dat heeft geleid tot gemengde reacties.

Webinar 'CSRD en ESRS: betrouwbare data' nu terug te kijken
Het webinar over de toepassing van de CSRD en ESRS en het verzamelen van betrouwbare data, mede aangeboden door de RJ, is nu terug te kijken.
(Bron: RJ)

Adoption of IFRS Sustainability Disclosure Standards by jurisdiction
Adoption of IFRS Sustainability Disclosure Standards by jurisdiction gives an overview in tabular format about jurisdictions that have adopted or are in the process of adopting the ISSB standards.
(Bron: Deloitte)

GRI global adoption by top companies continues to grow
Sustainability reporting around the world by major companies is now 'business as usual', with nine-in-ten of the companies that do report choosing to use the GRI Standards, according to a comprehensive new survey.
(Bron: GRI)