novus IFRS 1st Edition 2024

The IASB Ex­po­sure Draft “Fi­nan­cial In­stru­ments with Cha­rac­te­ristics of Equity - Pro­po­sed amend­ments to IAS 32, IFRS 7 and IAS 1” pro­po­ses amend­ments to IAS 32 in re­la­tion to the dis­tinc­tion bet­ween equity and lia­bi­li­ties and to IFRS 7 and IAS 1 on dis­clo­sure and pre­sen­ta­tion re­qui­re­ments to meet the in­crea­sed ac­coun­ting chal­len­ges po­sed by the more com­plex fi­nan­cial in­stru­ments. Also read about the amend­ments ad­op­ted by the EU to IAS 12 on glo­bal mi­ni­mum ta­xa­tion, amend­ments to IFRS 16 on sale and lease­back tran­sac­tions and amend­ments on IAS 1 on the clas­si­fi­ca­tion of lia­bi­li­ties with co­ven­ants, the IF­RIC up­dates since No­vem­ber 2023 and all fur­ther de­ve­lop­ments in the area of in­ter­na­tio­nal ac­coun­ting.

IASB AND IFRS IC PU­BLI­CA­TI­ONS

EX­PO­SURE DRAFT: FI­NAN­CIAL IN­STRU­MENTS WITH CHA­RAC­TE­RISTICS OF EQUITY

• Pro­po­sed amend­ments to IAS 32, IFRS 7 and IAS 1

IASB: ON­GO­ING STAN­DAR­DIZA­TION PRO­JECTS

• EU ad­opts amend­ments to IFRS 16 “Lea­sing” on Sale and Lease­back tran­sac­ti­ons
• EU ad­opts amend­ments to IAS 12 “In­come Ta­xes” on Glo­bal Mi­ni­mum Ta­xa­tion
• EU ad­opts amend­ments to IAS 1 “Pre­sen­ta­tion of Fi­nan­cial State­ments” on Clas­si­fi­ca­tion of Lia­bi­li­ties as Cur­rent or Non-Cur­rent

IFRS IN­TER­PRE­TA­TI­ONS COM­MIT­TEE

• Agenda De­ci­si­ons of the IFRS In­ter­pre­ta­ti­ons Com­mit­tee

IPTF

• In­ter­na­tio­nal Prac­ti­ces Task Force: Watch List on Hy­per­in­fla­tio­nary Eco­no­mies Up­da­ted

EN­FORCE­MENT AUT­HO­RI­TIES

BA­FIN

• Ger­man Fe­deral Fi­nan­cial Su­per­vi­sory Aut­ho­rity: Er­ror Fin­dings
• Ger­man Fe­deral Fi­nan­cial Su­per­vi­sory Aut­ho­rity au­dit fo­cus 2023