Nieuws 11 juli 2024

Update externe verslaggeving - Week 28

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

IFRS Update - Standards and interpretations in issue 30 June 2024
This publication is an overview of IFRS standards and interpretations issued by the IASB and IFRS Interpretations Committee at 30 June 2024.
(Bron: EY)

IASB publishes its review of impairment requirements relating to financial instruments
The International Accounting Standards Board (IASB) has concluded its Post-implementation Review (PIR) of the impairment requirements in IFRS 9 Financial Instruments—Impairment.
(Bron: IFRS Foundation)

New crypto accounting rules may spur early adoption
The standard is so beneficial that cryptoasset holders may not want to wait until ASU 2023-08 officially takes effect.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

AFM presenteert 'navigatiepunten' voor toepassing van CSRD
De Autoriteit Financiële Markten (AFM) heeft onderzoek gedaan naar de toepassing van dubbelematerialiteitsanalyse in de jaarverslaggeving over 2023. De toezichthouder komt op basis daarvan met een lijst van tien navigatiepunten, die helpen bij het opstellen van zulke analyses.

BOVAG helpt mobiliteitsbedrijven met CSRD-tool
Brancheorganisatie BOVAG presenteert een 'CSRD Brancheformat voor Mobiliteit'. Het instrumentarium moet mkb-bedrijven in de mobiliteitssector helpen om passende data aan te leveren aan opdrachtgevers die moeten rapporteren op basis van de CSRD.

RJ en SER publiceren herzien document met vragen en antwoorden over toepassing CSRD
Zowel de Raad voor de Jaarverslaggeving (RJ) als de Sociaal-Economische Raad (SER) krijgen veel vragen binnen van ondernemingen en organisaties die zich voorbereiden op de Corporate Sustainability Reporting Directive (CSRD). Daarom houden zij een online document bij, waarin zij trachten zoveel mogelijk vragen te  beantwoorden.
(Bron: RJ)

ESMA puts forward measures to support corporate sustainability reporting
The European Securities and Markets Authority (ESMA), the EU's financial markets regulator and supervisor, has today published a Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI) and a Public Statement on the first application of the European Sustainability Reporting Standards (ESRS). These documents will support the consistent application and supervision of sustainability reporting requirements.
(Bron: ESMA)

GRI best prepares companies for CSRD reporting rules
With comprehensive disclosure requirements now applying to tens of thousands of companies under the EU Corporate Sustainability Reporting Directive (CSRD), what does it mean for the many organizations that already report their impacts using the GRI Standards? As an in-depth new publication from GRI explores, a high degree of interoperability has been achieved between the European Sustainability Reporting Standards (ESRS) and the widely used GRI Standards.
(Bron: GRI)

TNFD publishes sector guidance
The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line with the TNFD recommendations published in September 2023.
(Bron: IAS Plus)

Updates

Mazars

• Beyond the GAAP no.189 - June 2024

Deloitte

• IFRS on Point — June 2024