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Beyond the GAAP - March 2022
DienstenAudit & assuranceCorporate reportingAudit & accounting advisoryInternationale nieuwsbrieven
Beyond the GAAP - March 2022
With the war in Ukraine raging for over a month now, it is time for companies to assess the impact of the crisis on their financial statements – though obviously, not all companies will have the same level of exposure. Whilemarket regulators and national authorities have already published statements drawing entities’ attention to their duty of transparency in disclosures, there are certain issues where clarification is needed. We provide some answers in this issue.
March also saw the appointment of EFRAG’s new Sustainability Reporting Board (SR Board), which held its first meeting on 31 March 2022. The SR Board will have the formidable task of launching the public consultation on the proposed European Sustainability Reporting Standards (of which there will be around 20) in the near future. While the ISSB is not yet up to full strength, it nonetheless managed to get a step ahead by publishing for comment its first two exposure drafts of IFRS Sustainability Disclosure Standards (IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 – Climate-related Disclosures). The comment period is open until 29 July 2022.
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Inge van Sloun Director
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Audit & accounting advisory
Onze experts hebben een brede achtergrond en uitgebreide ervaring binnen financial audit en financiële verslaggeving. Vanuit deze expertise kunnen wij u helpen om te voldoen aan diverse vereisten - niet als onafhankelijk accountant, maar samen met u, als vertrouwde business partner. Hierbij is ons uitgangspunt dat onze gezamenlijke output ‘audit ready’ is: klaar om te worden gecontroleerd en geaccepteerd...