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Beyond the GAAP - November 2022
DienstenAudit & assuranceCorporate reportingAudit & accounting advisoryInternationale nieuwsbrieven
Beyond the GAAP - November 2022
As 2022 year-end closing approaches, we present our traditional overview of the new standards and amendments applicable at 31 December 2022. Once again, no major new standards have been published this year, but disclosures are required on the impact of standards issued by the IASB but not yet effective, particularly for insurers in view of the entry into force of IFRS 17 –Insurance Contracts on 1 January 2023.
This month, non-financial reporting has again dominated the news. On 22 November 2022, exactly a week after the Sustainability Reporting Board vote, EFRAG submitted the first set of European Sustainability Reporting Standards (ESRS) to the European Commission (EC), laying the foundations of the standardised common language for sustainability-related matters throughout Europe, as required by the Corporate Sustainability Reporting Directive (CSRD) which will be published in the Official Journal of the European Union in December 2022.
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Inge van Sloun Director
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...