Beyond the GAAP n°172 - Dezember 2022
Das Redaktionsteam von DOCTR'in wünscht Ihnen alles Gute für das neue Jahr! Im Bereich der Rechnungslegung wird es wahrscheinlich noch viele Neuigkeiten geben.
There is sure to be even more activity in terms of sustainability reporting, both at European and international level. In particular, the European Commission is expected to endorse the delegated acts on sector-agnostic ESRS by 30 June 2023.
On 21 December, the IASB officially closed Phase 1 of the Post-implementation Review of IFRS 9 - Classification and Measurement. While the IASB has concluded that IFRS 9 in general meets the objectives of improving the financial information provided on financial instruments, the Board has nevertheless announced some draft amendments, to be issued
in the first quarter of 2023.
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