Under the leadership of our partner Dr Markus Kreher, the seventh edition of the study „Digitalisation in Accounting“ has just been initiated. In this edition of Accounting News, we cordially invite you to participate in the study by KPMG and Ludwig-Maximilians-Universität Munich.

We also inform you about EFRAG's agenda update on sustainability reporting.

Furthermore, the IFRIC Update March 2023 has been published. Among other things, the agenda decision on the topic "Definition of a Lease - Substitution Rights (IFRS 16 Leases)" has been made. The draft will now be submitted to the IASB.

Finally, we report on the IASB publication of Exposure Draft ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed Amendments to IFRS 9 and IFRS 7).