EFRAG’S FEEDBACK STATEMENT ON IASB ED LACK OF EXCHANGEABILITY

02.11.2021 EFRAG published its Final Comment Letter on the IASB Exposure Draft ED/2021/4 Lack of Exchangeability (ED) on 14 September 2021. This Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and explains how EFRAG considered the comments during its technical discussions in reaching a final position on the proposals. Read…

– EFRAG PODCAST – HOW CAN TECHNOLOGY HELP IMPROVE SUSTAINABILITY REPORTING?

26.10.2021 Listen to the latest EFRAG podcast related to 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 in Business Model, Risks and Opportunities Reporting in ​the EU and Supplementary Document: Good Reporting Practices. This third and final episode on the…

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’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…