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

EFRAG

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’s Feedback Statement on Regulatory Assets and Regulatory Liabilities

EFRAG

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

EFRAG

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…

SAVE THE DATE | Webinar -Good practices in reporting the business model, sustainability risks and opportunities

EFRAG

07 October 2021. The European Lab Project Task Force on the reporting of non-financial risks and opportunities and the linkage to the business model (PTF-RNFRO) invites you to the presentation of its report: Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting in the EU and Supplementary Document: Good Reporting Practices. Register…

Insights on Reporting the Business Model, Sustainability Risks and Opportunities

EFRAG

04 October 2021. The European Lab@EFRAG Project Task Force on the reporting of non-financial risks and opportunities and linkage to the business model (PTF RNFRO) is pleased to issue its Report: ‘Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities Reporting in the EU’ and supporting ‘Supplementary Document: Good Reporting Practices‘. The PTF-RNFRO…

EFRAG’s Draft Comment Letter on the IASB ED Subsidiaries without Public Accountability: Disclosures

EFRAG

30 September 2021. EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft 2021/7 Subsidiaries without Public Accountability: Disclosures. In the ED, the IASB proposes that eligible subsidiaries can provide reduced disclosure requirements together with the recognition, measurement, and presentation requirements in IFRS Standards. EFRAG seeks constituents’ views on the proposals.…