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…
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
| Cookie | Duration | Description |
|---|---|---|
| cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
| cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
| cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
| cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
| cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
| viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |