Nieuws 15 april 2025

Update externe verslaggeving - Week 15-16

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

ESMA publishes report on the activities of corporate reporting enforcers and their findings within the EU in 2024
The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the corporate reporting enforcers in the EU when examining compliance of financial and non-financial information provided by issuers listed on regulated markets with the applicable financial reporting framework in 2024.
(Bron: IAS Plus)

Neem de publicatiejaarrekening voor microrechtspersonen op in de aangifte vennootschapsbelasting
De informatieve waarde van een publicatiebalans van een microrechtspersoon mag beperkt zijn, maar dat is geen reden om af te zien van publicatie.

IFRS Update - Standards and interpretations in issue 31 March 2025
This publication is an overview of IFRS standards and interpretations issued by the IASB and IFRS Interpretations Committee at 31 March 2025.
(Bron: EY)

Duurzaamheidsverslaggeving

Europees Parlement stemt in met uitstel CSRD-rapportageplicht
Het uitstel van de CSRD-rapportageverplichting voor grote ondernemingen, die aanvankelijk vanaf boekjaar 2025 moesten rapporteren, is definitief. Ook het Europees Parlement heeft hiermee ingestemd.

EFRAG launches a public call for input on ESRS Set 1 Revision
Following the publication of the Omnibus proposals on 26 February 2025, EFRAG received an specific mandate from the European Commission (EC) on 27 March to provide technical advice for the adoption of a delegated act to revise and simplify the existing European Sustainability Reporting Standards (ESRS). The technical advice is expected to be delivered to the EC by 31 October 2025.
(Bron: EFRAG)

Accountancy Europe's omnibus statement: ESRS revision due process
With the Omnibus proposal aiming to reduce reporting burden[1], the European Commission (EC) also announced its plan to quickly streamline, simplify and clarify the first set of European Sustainability Reporting Standards (ESRS).
(Bron: Accountancy Europe)

IFRS Foundation and TNFD formalise collaboration to provide capital markets with high-quality nature-related information
The IFRS Foundation and the Taskforce on Nature-related Financial Disclosures (TNFD) have announced that they have signed a Memorandum of Understanding (MoU) signalling both parties' commitment to build upon the TNFD recommendations in the ongoing work of the International Sustainability Standards Board (ISSB), to enable nature-related financial disclosures for use by capital markets.
(Bron: IFRS Foundation)

Updates

Forvis Mazars

• Beyond the GAAP no. 197 – March 2025

PwC

• GX In brief INT2025-08 - Tariffs: the price tag of global trade on financial reporting

Deloitte

• iGAAP in Focus — EU Commission proposes significant reduction in sustainability and due diligence reporting requirements

KPMG

• Simplifying ESRS