Beyond the GAAP n°152 - Februar 2021
Eine wichtige Neuigkeit in diesem Monat ist die Veröffentlichung eines Änderungsvorschlags zu IFRS 16 im Lichte der anhaltenden Pandemie: Die vom IASB im vergangenen Frühjahr dringend beschlossene Vereinfachungsmassnahme könnte für Mietminderungen gelten, die bis zum 30. Juni 2022 statt bis zum 30. Juni 2021 gewährt werden.
As with the original amendment on COVID-19-related rent concessions, the IASB has opted for an accelerated due process, with the final version of the amendment scheduled for publication by the end of March.
February also saw the IFRS Foundation take a further step towards the creation of a Sustainability Standards Board (SSB) to sit alongside the International Accounting Standards Board, which publishes IFRSs. The Foundation received huge support from stakeholders in response to its consultation on the need for global sustainability reporting standards, which was launched in autumn 2020. The SSB could be established by the end of 2021, and would then face the significant challenge of making rapid improvements to the global consistency and comparability of sustainability reporting.
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