Beyond the GAAP - April 2022
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Beyond the GAAP - April 2022
As reported in our previous issue, Turkey was recently added to the list of hyperinflationary economies. As a result, groups will need to apply IAS 29 – Financial Reporting in Hyperinflationary Economies to their Turkish operations for all financial periods that include 1 April 2022, in particular the interim financial statements to 30 June 2022. 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 2022. 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 (CSRD) 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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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...