July 26, 2024

EFRAG has just released its final comment letter on the IASB’s ED Business Combinations—Disclosures, Goodwill, and Impairment

While thanking the IASB for its efforts to improve disclosure requirements in IFRS 3 & IAS 36, EFRAG also provides recommendations and concerns following feedback from its constituents. EFRAG’s Final Comment Letter [here]. For more information – [here]

EFRAG Releases Study on Early Implementation of ESRS: Insights from Selected EU Companies for Q2 2024

EFRAG has published a its Study: ‘State of play as of Q2 2024 | Implementation of European Sustainability Reporting Standards (ESRS): Initial Practices from Selected Companies’. This study aims to shed light on the initial practices of implementing the European Sustainability Reporting Standards (ESRS). As the ESRS implementation is still in its early stages, the findings should…