2. December 2024
First ASCG Preparer Forum on the Implementation of IFRS 18
On 29 November 2024, the ASCG’s preparer forum on the implementation of IFRS 18 met for the first time. Read more
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Timeframe
2. December 2024
Taxonomy Regulation: New FAQs published
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
EFRAG publishes Discussion Paper „The Statement of Cash Flows – Objectives, Usages and Issues“
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
DRSC comments on the IASB’s Exposure Draft ED/2024/6 Climate-related and Other Uncertainites in the Financial Statements – Proposed illustrative examples
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
ASCG comments on IASB ED/2024/5 Amendments to IFRS 19
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
CSRD: German language version of Commission FAQs published in the Official Journal of the EU
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
IOSCO publishes report on Transition Plans
The International Organization of Securities Commissions (IOSCO) published a report on transition plan disclosures on 13 November 2023. Read more
13. November 2024
First draft of EFRAG Implementation Guidance on transition plans
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