Beyond the GAAP no.165 - April 2022
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Beyond the GAAP no.165 - 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 to their Turkish operations for all financial periods that include 1 April 2022, notably the interim financial statements to 30 June. 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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