This November issue is packed with many exciting topics.

We start with the 17th edition of KPMG’s Cost of Capital Study, which has just been published and is dominated by high inflation.

The study “Digitalisation in Accounting 2022” was also published. The main topics here are sustainability reporting and cybersecurity.

In a separate article, we explain the amendments to IFRS 16 Leases on accounting for lease liabilities in sale-and-leaseback (SLB) transactions for (only) variable lease payments.

As in previous years, ESMA has announced the audit priorities for financial reports in 2022. We will also discuss this here. Detailed information on the audit focuses of ESMA and, if applicable, BaFin will follow in the December issue.

In the area of sustainability reporting, we provide insight into the two reports on the EU taxonomy published by the Platform for Sustainable Finance in October 2022: the report on recommendations on data and usability of the EU taxonomy and the final report on compliance with minimum protection.

Here you will find an overview of all topics from the previous Accounting News (Download PDF, 0.5 MB).