The Feedback Statement summarises constituents’ feedback on EFRAG’s Draft Comment Letter relating to the IASB’s Exposure Draft 2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach (the ‘ED’) and explains how EFRAG considered this feedback in developing its Final Comment Letter. Read the complete news here.
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…
The February 2022 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below. Read the complete news here
EFRAG published its Discussion Paper Better Information on Intangibles – Which is the best way to go? in August 2021. The Discussion Paper explores various approaches to improve information on intangibles in financial reports. Comments to the Discussion Paper are requested by 30 June 2022. Read the complete news here
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 has completed its due process regarding Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Amendment to IFRS 17) and has submitted its Endorsement Advice Letter to the European Commission. Read the complete news here
EFRAG invites constituents to complete either or both of its online questionnaires on Non-current Liabilities with Covenants and Supplier Finance Arrangements by 4 March 2022. Both projects aim to improve reporting of liquidity risks. Read the complete news here
The January 2022 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published. Read the complete news here
EFRAG has published its Final Comment Letter (‘FCL’) in response to the IASB request for information as a part of the Post-implementation Review (‘PIR’) of the classification and measurement requirements of IFRS 9 Financial Instruments. Read the complete news here
EFRAG has published its comment letter on ED/2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach (Proposed Amendments to IFRS 13 and IAS 19) (‘The ED’). Read the complete news here
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