DiscoverAccounting MattersSEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates
SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates

SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates

Update: 2024-06-10
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Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including:


  • The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required.
  • The SEC provided relief to BF Borgers clients with additional time to hire a new public accountant and file quarterly and transition reports on their Form 10-Q given certain requirements.
  • The IFRS Foundation’s updated guide on getting started on implementing the Integrated Reporting Framework and how to take account of the IFRS Sustainability Disclosure Standards.
  • New ESMA guidelines on using ESG and sustainability-related terms in investment fund names.
  • EFRAG’s compilation of 68 unique explanations to respond to various stakeholders’ technical questions on ESRS application required under the CSRD.


For more on this week’s topics:

Statement on the Application of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in Filings with the SEC

Securities Exchange Act of 1934, Release No. 34-100185 (BF Borgers)

IFRS Foundation: Transition to integrated reporting

ESMA Guidelines establish harmonised criteria for use of ESG and sustainability terms in fund names

EFRAG Releases New ESRS Q And A Technical Explanations


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SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates

SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates

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