EFRAG Endorsement Status Report – Update

The European Union has published a Commission Regulation endorsing Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies as well as Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates. The Amendments are effective for annual periods beginning on or after 1 January 2023. Read the…

EFRAG Update February 2022

The February 202​2 edition of the EFRAG Update, summarising public technical dis​cussions held and dec​isions taken during that month, has been pu​blished and can be download​​​​ed below.​ Read the complete news here

EFRAG’S FEEDBACK STATEMENT ON MANAGEMENT COMMENTARY

The Feedback Statement summarises constituents’ feedback on EFRAG’s Draft Comment Letter relating to the IASB Exposure Draft 2021/06 Management Commentary and explains how EFRAG considered this feedback in developing its Final Comment Letter. Read the complete news here

EFRAG UPDATE JANUARY 2022

The January 202​2 edition of the EFRAG Update, summarising public technical dis​cussions held and dec​isions taken during that month, has been pu​blished.​ Read the complete news here