EFRAG Update January 2023
The January 2023 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’S Endorsement Advice on Amendments to IFRS 16
EFRAG has completed its due process regarding Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) and has submitted its Endorsement Advice Letter to the European Commission. Read the complete news here.
EFRAG Draft Comment Letter on the IASB’s ED/2023/1 International Tax Reform – Pillar Two Model Rules
EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft 2023/1 International Tax Reform – Pillar Two Model Rules (Proposed Amendments to IAS 12) (the “ED”). Comments can be submitted until 27 February 2023. Read the complete news here.
Academic study – The Theory and Practice of Discounting in Financial Reporting under IFRS
EFRAG and ICAS has published a co-sponsored academic study on the theory and practice of discounting. The study is available here. Comments are requested by 31 March 2023. Read the complete news here.
Academic Study – Do companies disclose relevant information about intangibles? – Insights from business model reporting and risk reporting
EFRAG and ICAS have published a co-sponsored study examining information about intellectual capital elements when an entity is describing its business model and its risks. Read the complete news here.
Technical staff sought- Join EFRAG and be at the forefront of shaping financial reporting developments!
EFRAG, Europe’s leading voice in influencing IFRS development and a key actor within the corporate reporting landscape is currently recruiting full-time technical staff (with different levels of experience) for its financial reporting pillar. Read the complete job description and application requirements. Read the complete news here.
EFRAG Sustainability Reporting Technical Expert Group meeting
EFRAG announces that it will hold its EFRAG Sustainability Reporting Technical Expert Group webcast meeting on Thursday 12 January 2023. To watch the webcast live or at a later stage please click here.
REMINDER | Apply to the new EFRAG ESRS Digital Reporting Consultative Forum by 23 January
EFRAG is seeking candidates to join its ESRS Digital Reporting Consultative Forum (ESRS DRCF) with a deadline for applications on Monday 23 January 2023. The ESRS DRCF contributes to the development and maitenance of the XBRL Taxonomy of the European Sustainability Reporting Standards by providing regular views and recommendations on XBRL taxonomy-related issues to the…
EFRAG FR TEG & EFRAG SR TEG Joint Meeting 17 January 2023
EFRAG announces that it will hold its first joint meeting for the EFRAG Financial Reporting TEG and EFRAG Sustainability Reporting TEG on Tuesday 17 January 2023 in the EFRAG offices. To watch the webcast of this public meeting or attend the public part of the meeting in the EFRAG offices, please register here.
EFRAG Update December 2022
The December 2022 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded here.