Nieuws 30 september 2024

Update externe verslaggeving - Week 39

Leestijd van ongeveer 3 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

EFRAG publishes Exposure Draft Due Process Procedures for Financial Reporting for consultation
EFRAG has issued the ED Due Process Procedures for the Financial Reporting Activities (DPP) with the aim of formalising the existing due process applied for its financial reporting activities.
(Bron: EFRAG)

IASB review concludes the revenue Standard is working as intended
The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, finding that the Standard is working as intended and providing investors with useful information.
(Bron: IFRS Foundation)

IFRS in your pocket 2024
IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB and ISSB.
(Bron: Deloitte)

FRC publishes Annual Review of Corporate Reporting
The Financial Reporting Council (FRC) has today published its Annual Review of Corporate Reporting setting out the findings of its monitoring of UK companies' annual report and accounts alongside its expectations for the upcoming reporting season.
(Bron: FRC)

FASB seeks input on hedge accounting ASU
FASB published a proposed Accounting Standards Update (ASU) that would aim to clarify certain aspects of the guidance on hedge accounting. The proposed ASU also addresses incremental hedge accounting issues arising from the global reference rate reform initiative.
(Bron: Journal of Accountancy)

Duurzaamheidsverslaggeving

PwC waarschuwt klanten over implementatie CSRD
PwC Nederland stuurt controleklanten die voor het eerst over 2025 moeten rapporteren volgens de Europese duurzaamheidsrichtlijn CSRD sinds half juli een client warning letter. De accountantsorganisatie is bezorgd over de tijdige implementatie van de CSRD bij deze klanten.

IFRS Foundation publishes guide for companies as investors call for voluntary application of ISSB Standards
Investors globally have called on companies to voluntarily apply ISSB Standards to provide investors with decision-useful, globally comparable information in the absence of regulatory requirements to apply ISSB Standards. To support companies meet this demand, the IFRS Foundation has today—at New York Climate Week—published Voluntarily applying ISSB Standards—A guide for preparers.
(Bron: IFRS Foundation)

World Bank Group and IFRS Foundation announce commitment to further partnership towards adoption of ISSB Standards in EMDEs
The World Bank Group and the IFRS Foundation today announce their commitment to expand the coverage of their existing partnership to the adoption of sustainability standards in emerging markets and developing economies (EMDEs).
(Bron: IFRS Foundation)