Beyond the GAAP n°165 - April 2022
Wie in unserer letzten Ausgabe berichtet, wurde die Türkei kürzlich in die Liste der hyperinflationären Länder aufgenommen. Infolgedessen müssen die Konzerne IAS 29 auf ihre türkischen Geschäfte für alle Geschäftsjahre anwenden, die den 1. April 2022 einschliessen, insbesondere für die Zwischenabschlüsse bis zum 30. Juni.
Beyond the GAAP provides a recap of this little-used standard, which can often prove complicated to apply.
As previously announced, the EFRAG Sustainability Reporting Board launched the public consultation on its first set of draft European Sustainability Reporting Standards (ESRSs) on 29 April. Stakeholders have until 8 August 2022, or 100 days exactly, to submit their comments on the 13 exposure drafts published so far. The schedule set out in the draft Corporate Sustainability Reporting Directive is extremely tight... although this could potentially change when the final version of the directive is published in a few weeks’ time.
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