Nieuws 02 juli 2024

Update externe verslaggeving - Week 26-27

Leestijd van ongeveer 2 minuten

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

EFRAG publishes paper addressing interplay of connectivity and Annual Report boundaries
As part of the EFRAG proactive research project, Connectivity between financial and sustainability reporting, EFRAG has published an initial paper "Connectivity considerations and boundaries of different Annual Report sections".
(Bron: EFRAG)

EFRAG publishes Feedback Statement and results of online survey on the IASB's Exposure Draft FICE
The Survey Results document provides an overview of European constituents' views on the IASB's Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and these results were considered when finalising EFRAG's Final Comment Letter. The Feedback Statement summarises constituents' feedback to EFRAG with respect to the IASB's Exposure Draft and explains how this feedback was considered in developing EFRAG's Final Comment Letter.
(Bron: EFRAG)

New and revised pronouncements as at 30 June 2024
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 June 2024.
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

Eumedion en VEB over de CSRD: 'Accountant moet scherp zijn op materialiteitsassessment'
Registeraccountants bij bedrijven en bij accountantskantoren maken zich op voor de rapportage volgens de Europese duurzaamheidsrichtlijn CSRD. In het eerste kwartaal van 2025 rapporteren beursgenoteerde ondernemingen over 2024. Voor grote bedrijven is het dus de tijd om te starten met de gegevensverzameling. Wat verwachten beleggers, verenigd in Eumedion (institutioneel) en de Vereniging van Effectenbezitters (VEB, particulier) ervan?

ISSB delivers further harmonisation of the sustainability disclosure landscape as it embarks on new work plan
Today—at the IFRS Foundation Conference coinciding with London Climate Action Week—ISSB Chair Emmanuel Faber will announce further harmonisation of the sustainability reporting landscape, as the International Sustainability Standards Board (ISSB) embarks on its new two-year work plan and publishes the Feedback Statement on that work plan.
(Bron: IFRS Foundation)

Introduction to IFRS S1 and IFRS S2 Updated June 2024
This updated publication considers the reporting requirements of IFRS S1 for sustainability-related financial information and IFRS S2 for climate-related disclosures.
(Bron: EY)

IFC and IFRS Foundation announce partnership to improve sustainability reporting in emerging markets
The International Finance Corporation (IFC), a member of the World Bank Group, and the IFRS Foundation have signed a Memorandum of Understanding agreeing their strategic partnership to strengthen sustainable capital markets by improving sustainability and climate reporting in emerging markets and developing economies (EMDEs).
(Bron: IFRS Foundation)