27. December 2024
Shortly before Christmas, EFRAG published another five explanations on the ESRS. These cover the ESRS requirements for reporting on Climate Change mitigation and adaptation targets and on Biodiversity and Ecosystems. Read more
19. December 2024
Today, the IFRS Foundation Trustees have published proposed updates to the Due Process Handbook (Handbook) to reflect the creation of the ISSB in 2021. The Handbook describes the process the Foundation’s standard-setting boards—the IASB and the ISSB—follow in their development, maintenance and application support of IFRS Standards. Read more
18. December 2024
Today, the IASB published amendments to IFRS 9 and IFRS 7. These amendments and clarifications relate to the accounting for power purchase agreements. Read more
18. December 2024
On 17 December 2024, EFRAG submitted the VSME (Voluntary ESRS for Small and Medium-sized Enterprises) to the European Commission. EFRAG will publish a series of support material and organise public events in 2025 to support the application of the VSME. Read more
16. December 2024
On 13 December 2024, the European Securities and Markets Authority (ESMA) launched a consultation on amending the Regulatory Technical Standards (RTS) of the ESEF Regulation (Delegated Regulation (EU) 2019/815) and the EEAP Regulation (Delegated Regulation (EU) 2016/1437). Comments can be submitted until 31 March 2025. Read more
16. December 2024
On 16 December 2024, the 20th ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video and telephone conference. Read more
13. December 2024
The German Accounting Standards Committee e.V. (ASCG), together with the IASB, the EFRAG and the national standard-setters from Austria (AFRAC) and Switzerland (FER) invites to a joint outreach event. The subject of the event is the IASB’s Exposure Draft ED/2024/8 Provisions - targeted improvements (proposed amendments to IAS 37). Read more
10. December 2024
On 9 December 2024, the Accounting Standards Committee of Germany (ASCG) exclusively presented the results of the survey of German companies of the study launched by the ASCG in 2023 to evaluate the application of IFRS in Germany. The event was co-hosted by the Association of German Banks (Bundesverband deutscher Banken, BdB) and the Federation of German Industries (Bundesverband der deutschen Industrie, BDI). Read more
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