In our December EY Scout we traditionally provide you with the IFRS Year-end update. As you are preparing your 2024 financial closing, we provide you with a reminder on the key changes to the IFRS accounting standards as well as the 2024 agenda decisions from the IFRS Interpretations Committee applicable for the 2024 reporting period.
Offsetting in financial statements (mainly in the balance sheet, but also the income statement) is something that is sometimes not done with enough diligence. The IFRS accounting standards have a number of explicit guidance on when offsetting is permitted. In our second topic area we are highlighting these areas based on some practical observations from public reporting.
And lastly, we currently observe many entities preparing for their first CSRD compliant sustainability reporting. We give you an overview of key learnings from entities that already published CSRD reporting together with observations from our past and current projects to equip you with the latest insights for you to use in your own reporting journey.
We look forward to seeing you!
Additional information:
- This webcast will be held in English