The main topic of this issue is the audit priorities of the German Federal Financial Supervisory Authority (BaFin) and the European Securities and Markets Authority (ESMA) for 2024. Similar to last year, the focus topics of the enforcers are characterised in particular by the continuing high level of economic uncertainty and the effects of climate change.

There are other current topics in the area of sustainability reporting. Firstly, the delegated acts on the EU Taxonomy Regulation were published in the EU Official Journal and secondly, an EU Green Bond Regulation was published.

Finally, we inform you about amendments to IAS 12 on global minimum taxation, amendments to IFRS 16 on sale and leaseback transactions and a draft amendment to IAS 32.

2023 was not an easy year in view of the intensifying climate debate, numerous geopolitical crises and inflation. While our thoughts go out to the people who have to spend Christmas under difficult conditions, I hope that you have a peaceful festive season and can start 2024 with renewed vigour in a healthier and more peaceful year.


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