On the occasion of the current uncertainties on 30 September 2022, the IDW has published a Technical Note on their impact on IFRS and HGB financial reporting with a reporting date of 30 September 2022 or later. Information on this can be found in this issue. 

In addition, the IASB has published an amendment to IFRS 16, which we report on briefly here and in more detail in the next issue. 

In addition, the IFRIC Update September 2022 was published. It deals with the agenda decisions on multi-currency groups of insurance contracts, special purpose acquisition companies (SPAC) and lessor forgiveness of lease payments. 

Finally, we look at the EU's adoption of amendments to IFRS 17 and - in the Sustainability Reporting section - the publication of FAQs (Frequently Asked Questions) on the interpretation of certain provisions of the EU Taxonomy Regulation in the EU Official Journal.

Here you can find an overview of all topics of the past Accounting News (Download PDF in German, 0.5 MB).

Further Information (in German only)

KPMG Accounting News