novus IFRS 3rd Edition 2023

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

• Agen­da­De­ci­si­ons of the IFRS In­ter­pre­ta­ti­ons Com­mit­tee

ISSB

• In­ter­na­tio­nal Sus­tai­na­bi­lity Stan­dards Board: IFRS S1 and IFRS S2 publis­hed

IPTF

• In­ter­na­tio­nal Prac­ti­ces Task Force (IPTF): Watch List on Hy­per­in­fla­tiio­nary Eco­no­mies Up­da­ted

EN­FORCE­MENT AUT­HO­RI­TIES

ESMA

• Eu­ro­pean Se­cu­ri­ties and Mar­kets Aut­ho­rity ESMA: Com­mon Eu­ro­pean En­force­ment Prio­ri­ties 2024
• ESMA: En­force­ment De­ci­si­ons Publis­hed

FE­DERAL FI­NAN­CIAL SU­PER­VI­SORY AUT­HO­RITY

• Fe­deral Fi­nan­cial Su­per­vi­sory Aut­ho­rity: Er­ror Fin­dings