novus IFRS 2nd Edition 2023

IASB AND IFRS IC PU­BLI­CA­TI­ONS

IASB

• IASB publis­hes amend­ments to IAS 12 as a re­sult of the OECD’s Pil­lar 2 mo­del ru­les
• IASB publis­hes ED/2023/2 on the clas­si­fi­ca­tion and mea­su­re­ment of fi­nan­cial in­stru­ments (pro­po­sed amend­ments to IFRS 9 and IFRS 7)
• IASB publis­hes fi­nal amend­ments to IAS 7 and IFRS 7 on supplier fi­nance ar­ran­ge­ments

IFRS IN­TER­PRE­TA­TI­ONS COM­MIT­TEE

• Agenda de­ci­si­ons of the IFRS In­ter­pre­ta­ti­ons Com­mit­tee

EU EN­DOR­SE­MENT

• EU En­dor­se­ment Sta­tus Re­port

EN­FORCE­MENT AUT­HO­RI­TIES

BA­FIN

• Er­ror fin­dings by Ba­Fin

ESMA

• ESMA publis­hes EU en­force­ment re­port with its fin­dings for 2022