We have compiled the key disclosures that must be reported in EU IFRS consolidated financial statements as of 31 December 2023 concerning standards and interpretations that have already been adopted. Furthermore the IASB has in addition to the Exposure Draft "Annual Improvements to IFRS Accounting Standards - Volume 11", published amendments to IAS 21 and IAS 12 and announced two new IFRS accounting standards for 2024.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
REQUIRED DISCLOSURES PURSUANT TO IASB PUBLICATIONS
- Overview of the Required Disclosures in EU IFRS Consolidated Financial Statements as of December 31, 2023
- New or Amended Standards and Interpretations not yet Applied (IAS 8.30)
IASB AND IFRS IC
IASB: ONGOING STANDARDIZATION PROJECTS
- IASB Publishes Draft Annual Improvements to IFRS
- Announcement by the IASB of Two New Accounting Standards for 2024
IFRS IC
ISSB
IPTF
ENFORCEMENT AUTHORITIES
ESMA
- European Securities and Markets Authority ESMA: Common European Enforcement Priorities 2024
- ESMA: Enforcement Decisions Published
FEDERAL FINANCIAL SUPERVISORY AUTHORITY
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