Beyond the GAAP no.166 - May 2022

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Beyond the GAAP no.166 - May 2022

TagsFinancial auditCorporate reportingIndependent assurance & reviewsTraining services
As we approach the half-yearly closing of accounts, Beyond the GAAP presents a snapshot of the new standards and interpretations applicable from 1 January 2022 (both mandatory and optional). In addition to this overview, we bring you a summary of the ESMA recommendations published on 13 May. The European Securities and Markets Authority has identified the key issues to address in the interim financial statements in the context of Russia’s invasion of Ukraine. ESMA has also published specific recommendations on the forthcoming implementation of IFRS 17 – Insurance Contracts.

As promised, Beyond the GAAP will also take a closer look this month at the draft sustainability standards published by both the ISSB (one on general disclosure requirements, the other on climate-related disclosure requirements) and EFRAG (13 draft standards, including two cross-cutting standards and 11 topical standards on ESG issues). We present a comparative analysis of the main proposals in the draft standards.

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Beyond the GAAP no.166 - May 2022
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Index - May 2022
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Audit & assurance news

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EU Global Sustainable Insurance Summit 2024

On Wednesday, 27 November, the Global Sustainable Insurance Summit Europe 2024 took place at the Central Bank of Ireland. The event brought together several key global leaders driving sustainable insurance efforts, including California’s Insurance Commissioner Ricardo Lara and Butch Bacani from the United Nations Environment Programme Finance Initiative.

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