Bản tin IFRS “Beyond the GAAP” – số 164 – Tháng 3, 2022

With the war in Ukraine raging for over a month now, it is time for companies to assess the impact of the crisis on their financial statements – though obviously, not all companies will have the same level of exposure. While market regulators and national authorities have already published statements drawing entities’ attention to their duty of transparency in disclosures, there are certain issues where clarification is needed. We provide some answers in this issue.

March also saw the appointment of EFRAG’s new Sustainability Reporting Board, which held its first meeting on 31 March. The SR Board will have the formidable task of launching the public consultation on the proposed European Sustainability Reporting Standards (of which there are around 20) in the near future. While the ISSB is not yet up to full strength, it nonetheless managed to get a step ahead by publishing for comment its first two exposure drafts of IFRS Sustainability Disclosure Standards (IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2, Climate-related Disclosures). The comment period is open until 29 July 2022.---

Hỗ trợ từ Mazars

Chúng tôi tin rằng những luận điểm và nội dung trên đây đều đã đầy đủ và đáng chú ý đối với doanh nghiệp. Nếu như có bất kỳ thắc mắc hay câu hỏi nào cần thảo luận chi tiết cụ thể hơn về vấn đề này, vui lòng liên hệ với chúng tôi.

Tải xuống tài liệu dưới định dạng PDF theo các đường link bên dưới.

Đăng ký nhận bản tin chuyên môn từ Mazars

Documents

164-Beyond-the-GAAP-March-2022
164-Index

Liên hệ