novus IFRS 1st Edition 2023

The glo­bal mi­ni­mum tax for large mul­ti­na­tio­nal com­pa­nies is to be im­ple­men­ted in na­tio­nal law by the end of 2023. To mit­igate the ef­fects of the glo­bal mi­ni­mum tax, the IASB has publis­hed an Ex­po­sure Draft ED/2023/1 "In­ter­na­tio­nal Tax Re­form - Pil­lar 2 Mo­del Ru­les". In the cur­rent is­sue of our no­vus IFRS, we pre­sent its main con­tents.

IASB AND IFRS IC PU­BLI­CA­TI­ONS

• Glo­bal Mi­ni­mum Ta­xa­tion: IASB Publis­hes ED/2023/1 on Pro­po­sed Amend­ments to IAS 12

IASB: ON­GO­ING STAN­DARD-SET­TING PRO­JECTS

• Post-Im­ple­men­ta­tion Re­view of IFRS 9 on Clas­si­fi­ca­tion and Mea­su­re­ment
• IASB Com­ple­tes Pro­ject to Im­prove Ap­proach to De­ve­lo­ping Dis­clo­sure Re­qui­re­ments in IFRS Ac­coun­ting Stan­dards

IFRS IN­TER­PRE­TA­TI­ONS COM­MIT­TEE

• Agenda De­ci­si­ons of the IFRS In­ter­pre­ta­ti­ons Com­mit­tee

OTHER STAN­DARD SET­TERS

IDW

• IDW Up­dates its Gui­dance on the Im­pact of the Ukraine War on Fi­nan­cial Re­por­ting and Au­dits again
• Re­peal of IDW RS HFA 25 and 26 and Amend­ment of IDW RS HFA 9 on Fi­nan­cial In­stru­ments

ASCG

• Pu­bli­ca­tion of Draft Amend­ment Stan­dard E-DRÄS 13

EU EN­DOR­SE­MENT

• EU En­dor­se­ment Sta­tus Re­port

EN­FORCE­MENT AUT­HO­RI­TIES

BA­FIN

• Ba­Fin Ba­lance Sheet Re­view 2023: Fo­cus on Re­la­ted Party Tran­sac­ti­ons
• Er­ror Fin­dings by Ba­Fin

ESMA

• ESMA Publis­hes 2022 ESEF Ta­xo­nomy