Nieuws 13 december 2024

Update externe verslaggeving - Week 50

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

IASB completes technical work on Management Commentary
The International Accounting Standards Board (IASB) has completed its technical decision-making on the revised IFRS Practice Statement 1 Management Commentary. The IASB will now move into the drafting phase, with the updated Practice Statement expected to be published in the first half of 2025.
(Bron: IFRS Foundation)

New and revised pronouncements as at 31 December 2024
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 31 December 2024.
(Bron: IAS Plus)

EFRAG Endorsement Advice of Annual Improvements to IFRS Accounting Standards—Volume 11
​EFRAG completed its due process and submitted its Endorsement Advice to the European Commission.
(Bron: EFRAG)

Good Bank (International) Limited (December 2024)
Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2024.
(Bron: EY)

Banks – Illustrative disclosures
Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards
(Bron: KPMG)

Pillar Two top-up taxes in financial reports
Your questions answered
(Bron: KPMG)

Duurzaamheidsverslaggeving

De tijd dringt bij het rapporteren volgens de CSRD
De nieuwe rapportageplicht op basis van de Europese CSRD-richtlijn staat voor de deur. Door de stroom aan nieuwe duurzaamheidsinformatie zien veel bedrijven nu pas welke impact ze hebben op hun omgeving. Maar de tijd dringt voor de nationale regelgeving. En er is bij bedrijven zorg over de rapportagelast.

Hoe maken we de CSRD tot een succes?
Ook al is ondertussen duidelijk dat een wettelijke verankering van elementen uit de CSRD niet voor 31 december wordt gerealiseerd, toch zoemt het momenteel van de CSRD-activiteiten en voorbereidingen.

EFRAG ESRS Q&A PlatForm: 64 new explanations available updating the compilation of explanations to a total of 157
EFRAG announces today the release of 64 new Explanations added to its Compilation of Technical Explanations. Included in the Compilation is the mapping of sustainability matters in paragraph AR 16 of ESRS 1 with the Disclosure Requirements in topical standards.
(Bron: EFRAG)

• CSRD readiness: limited assurance approach to transition plans
• CSRD readiness: limited assurance approach to value chain information
• CSRD readiness: limited assurance approach to double materiality assessment

(Bron: Accountancy Europe)

Updates

Deloitte

• IFRS on Point — November 2024
• iGAAP in Focus — European sustainability reporting: Worldwide reach of the Corporate Sustainability Reporting Directive (updated December 2024)
• Adoption of IFRS Sustainability Disclosure Standards by jurisdiction