The EFRAG Sustainability Reporting Board has appointed the members of the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG). This completes the main steps of integrating the EFRAG Sustainability Reporting Pillar in the EFRAG structure. Read the complete press release here. .
The March 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 is pleased to inform stakeholders about a major development in its governance reform with the publication of the Due Process Procedures for Sustainability Reporting Standard-Setting (the DPP). The provisions contained in the DPP apply to the preparation of draft EU sustainability reporting standards by EFRAG. Read the complete news here.
EFRAG has published its comment letters in response to the IASB’s Exposure Drafts ED/2021/9 Non-Current Liabilities with Covenants and ED/2021/10 Supplier Finance Arrangements (the EDs). In the EDs, the IASB proposes to clarify the classification of liabilities with covenants as non-current versus current and to enhance the transparency of reporting for supplier finance arrangements…
As part of the due process during the project mode EFRAG publishes the last PTF-ESRS Cluster Working Paper: ESRS G2 Products and services, management and quality of relationships with business partners. Read the complete news here
The ARC vote on the Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the EFRAG Endorsement Status Report. Read the complete news here.
Users and preparers are requested to provide input to an academic study on the effects of IFRS 15 Revenue from Contracts with Customers. The study will be important for EFRAG’s work related to the IASB’s Post-implementation Review of IFRS 15. Input can be provided by completing this survey. Read the complete news here.
As part of the due process during the project mode EFRAG publishes the next PTF-ESRS Cluster Working Paper: Working Paper ESRS 1 General Provisions and its cover note. Read the complete news here.
EFRAG welcomes two new members in its Financial Reporting Board. For Sweden, Fredrik Walmeus is replacing Anders Ullberg who has taken up his new role as EFRAG Administrative Board member and for France, Marie Seiller is replacing Patrick de Cambourg who was appointed as EFRAG Sustainability Reporting Board member. Read the complete news here.
The EFRAG General Assembly has appointed the members of the EFRAG Sustainability Reporting Board and admitted GE as Friend of EFRAG – Sustainability Reporting. EFRAG is pleased to inform on the next steps to complete its governance reform to integrate the sustainability reporting pillar in EFRAG’s structure by the target date of the end of…
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