2. December 2024
On 29 November 2024, the European Commission published draft FAQs to clarify issues relating to the Taxonomy Regulation (Regulation (EU) 2020/852) and the associated delegated acts. The draft is initially only available in English and is expected to be published in the Official Journal of the EU in all official EU languages in 2025, although its content may still be amended by then. Read more
26. November 2024
On November 22nd 2024, EFRAG published its Discussion Paper ‘The Statement of Cash Flows - Objectives, Usages and Issues’. The objective of the discussion paper is to identify and address the perceived issues with the statement of cash flows prepared in accordance with IAS 7, thereby contributing to the IASB research project ‘Statement of Cash Flows and Related Matters’. Read more
21. November 2024
On November 15, 2024, the DRSC’s Financial Reporting Technical Committee (FR TC) published its response to the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements – Proposed illustrative examples (ED/2024/6). Read more
19. November 2024
On 18 November 2024, the ASCG submitted their comment letter on the IASB ED/2024/5 Amendments to IFRS 19 to the IASB. Read more
14. November 2024
On 13 November 2024, the European Commission published a notice (C/2024/6792) containing clarifications on the requirements of the CSRD (Directive (EU) 2022/2464), the SFDR (Regulation (EU) 2019/2088) and the ESRS (Delegated Regulation (EU) 2023/2772). Read more
14. November 2024
The International Organization of Securities Commissions (IOSCO) published a report on transition plan disclosures on 13 November 2023. Read more
13. November 2024
For the EFRAG TEG meeting on 4 November 2024, EFRAG published a first draft of an Implementation Guidance on transition plans (EFRAG IG draft – Transition Plan for Climate Change Mitigation). This draft was previously developed together with an Advisory Group which consists of representatives from various European institutions. Read more
13. November 2024
The IASB have published the Exposure Draft (ED/2024/8) “Provisions – targeted improvements (proposed amendments to IAS 37)”. Further, the IASB have published Guidance on implementing and Basis for Conclusions as accompanying documents. Read more
You need to load content from reCAPTCHA to submit the form. Please note that doing so will share data with third-party providers.
More InformationYou are currently viewing a placeholder content from Turnstile. To access the actual content, click the button below. Please note that doing so will share data with third-party providers.
More InformationYou are currently viewing a placeholder content from Facebook. To access the actual content, click the button below. Please note that doing so will share data with third-party providers.
More InformationYou are currently viewing a placeholder content from Instagram. To access the actual content, click the button below. Please note that doing so will share data with third-party providers.
More InformationYou are currently viewing a placeholder content from X. To access the actual content, click the button below. Please note that doing so will share data with third-party providers.
More Information