Nieuws 21 juni 2024

Update externe verslaggeving - Week 25

Leestijd van ongeveer 1 minuut

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving (voorheen IFRS update).

IASB unanimously agrees to finalise the revision of the Management Commentary Practice Statement
At its meeting today, the International Accounting Standards Board (IASB) unanimously decided to move forward with finalising the revision of IFRS Practice Statement 1 Management Commentary by making targeted refinements to its proposals set out in the Exposure Draft Management Commentary.
(Bron: IFRS Foundation)

Update of EFRAG Secretariat Briefings on the use of IFRS 19 Subsidiaries without Public Accountability
On 9 May 2024, the IASB issued the Standard IFRS 19 Subsidiaries without Public Accountability: Disclosures. Today, the EFRAG Secretariat provides two updated Briefings on the matter.
(Bron: EFRAG)

Duurzaamheidsverslaggeving

Insurers' climate-related disclosures
Our 2023 climate-related disclosure benchmarking analysis covers 47 major insurers. It focuses on 5 key areas: financial reporting, financed and insurance-associated emissions, transition plans, nature-related disclosures and assurance.
(Bron: KPMG)