EFRAG

EFRAG PODCAST – Good practices in reporting the business model, sustainability risks and opportunities 2/3

19 October 2021. Listen to the EFRAG podcast providing insights on the identified good reporting practices listed by the European Lab Project Task Force on the reporting of non-financial risks and opportunities and the linkage to the business model (PTF-RNFRO) in its report: Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting…

PROGRAMME | Webinar on insights on reporting the business model, sustainability risks and opportunities | 3 November 10:00 to 11:00 (CET)

19 October 2021. Read now the programme for the webinar to be held by EFRAG regarding insights on reporting the business model, sustainability risks and opportunities, on Wednesday 3 November 2021, from 10:00 to 11:00 (CET). Register now. Read the complete news

EFRAG TEG webcast meeting 20-21 October 2021

18 October 2021. EFRAG announces that it will hold its EFRAG TEG webcast meeting on Wednesday 20 and Thursday 21 October 2021. To watch the webcast please register here. Read the complete news

EFRAG PODCAST – Good practices in reporting the business model, sustainability risks and opportunities

12 October 2021. Listen to the latest EFRAG podcast, providing insights on the European Lab Project Task Force on the reporting of non-financial risks and opportunities and the linkage to the business model (PTF-RNFRO) report : Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting in the EU and Supplementary Document: Good Reporting Practices, published…

EFRAG Final Comment Letter on the IASB Agenda Consultation

11 October 2021. EFRAG has published its Comment Letter on the IASB’s Third Agenda Consultation Request for Information. It provides EFRAG’s views on the projects the IASB should prioritise in its work plan for 2022 to 2026. Read the complete news

EFRAG’s Feedback Statement on Regulatory Assets and Regulatory Liabilities

11 October 2021. The Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and effects analysis outreach on the IASB Exposure Draft 2021/01 Regulatory Assets and Regulatory Liabilities and explains how EFRAG considered the comments during its technical discussions leading to its Final Comment Letter. The Feedback Statement is available…

EFRAG’s comment letter on the IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control

11 October 2021. EFRAG has published its comment letter in response to the IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control. EFRAG welcomes the IASB’s Discussion Paper and the IASB efforts to explore possible reporting requirements for business combinations under common control that would reduce diversity in practice and provide more relevant and comparable…

EFRAG PTF ESRS Expert Working Groups – Large number of applications received

11 October 2021. EFRAG received an unprecedently large number of applications in response to the call for candidates for the expert working groups to provide input on the drafting of sustainability reporting standards. Read the complete news

EFRAG’s final comment letter on the IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)

08 October 2021. EFRAG has published its final comment letter in response to the IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17). Read the complete news

Are you ready for disclosure requirements based completely on objectives? – EFRAG Questionnaire for preparers

07 October 2021. EFRAG is issuing an online questionnaire/ invitation for an interview for all types of preparers to get feedback on a new approach to developing disclosure requirements in individual IFRS Standards by the IASB (which is tested on IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits). The questionnaire, which targets specifically…