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De impact van macro-economische veranderingen op de IFRS-jaarrekening

Author

Listed:
  • Arjan Brouwer

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Deborah Meijn

    (PwC, Amsterdam, Netherlands)

  • Nina van der Reijden

    (PwC, Amsterdam, Netherlands)

Abstract

In dit artikel doen we verslag van de impact van de macro-economische veranderingen op de jaarrekening van ondernemingen die zijn opgenomen in de Euro Stoxx 50-index. De hoge inflatie en stijgende rentes raken de jaarrekening op meerdere gebieden. Dit is zichtbaar in veel jaarrekeningen. De informatieverschaffing over de impact van de toenemende volatiliteit op risico's en schattingsonzekerheden blijft echter achter. Slechts in uitzonderlijke gevallen laten ondernemingen in 2022 zien wat de impact is van grotere schommelingen in bijvoorbeeld rentes en wisselkoersen op de resultaten door de sensitiviteitsanalyses aan te passen ten opzichte van 2021. Veelal liggen de gehanteerde percentages voor de sensitiviteitsanalyses (beduidend) lager dan de in 2022 werkelijk waargenomen volatiliteit. Op dit punt kunnen ondernemingen de informatieverschaffing aan gebruikers verbeteren.

Suggested Citation

  • Arjan Brouwer & Deborah Meijn & Nina van der Reijden, 2023. "De impact van macro-economische veranderingen op de IFRS-jaarrekening," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(9-10), pages 241-256, December.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:9-10:p:241-256
    DOI: 10.5117/mab.97.112190
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