Publications

novus IFRS 3rd Edition 2024

The IASB has publis­hed the col­lec­tive amend­ment stan­dard ‘An­nual Im­pro­ve­ments to IFRS Ac­coun­ting Stan­dards - Vo­lume 11’ with amend­ments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7, as well as amend­ments to IAS 28 and va­rious draft amend­ments. In ad­di­tion, the first five mo­du­les of the IDW RS FAB 100 ‘Mo­dule State­ment on Sus­tai­na­bi­lity Re­por­ting in ac­cor­dance with the Eu­ro­pean Sus­tai­na­bi­lity Re­por­ting Stan­dards (ESRS)’ are avail­able in their fi­nal ver­sion and ESMA and Fe­deral Fi­nan­cial Su­per­vi­sory Aut­ho­rity (Ba­Fin) have an­noun­ced their au­dit prio­ri­ties. Fi­nally, in this is­sue of no­vus IFRS, we have com­pi­led the IF­RIC up­dates from June 2024 to the pre­sent day.

no­vus | IASB and IFRS IC Pu­bli­ca­ti­ons

IASB

IFRS In­ter­pre­ta­ti­ons Com­mit­tee

no­vus | En­force­ment Aut­ho­ri­ties

Eu­ro­pean Se­cu­ri­ties and Mar­kets Aut­ho­rity

Fe­deral Fi­nan­cial Su­per­vi­sory Aut­ho­rity

In­ter­na­tio­nal Prac­ti­ces Task Force

no­vus | In­ter­nal

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