On 3 November 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) organised a webinar to give insights into the findings of its report Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities Reporting in the EU, including user and…
EFRAG has published its Final Comment Letter in response to the IASB’s exposure draft Management Commentary. EFRAG’s Final Comment Letter can be found here. Read the complete news
EFRAG has completed its due process regarding Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) and has submitted its Endorsement Advice Letter to the European Commission. Read the complete news here
The November 2021 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
The European Union has published a Commission Regulation endorsing IFRS 17 Insurance Contracts including the 2020 amendments. The Standard is effective for annual periods beginning on or after 1 January 2023. IFRS 17 replaces IFRS 4 Insurance Contracts and is designed to ensure that an entity provides relevant information that faithfully represents insurance contracts. This information would provide…
EFRAG published its Comment Letter on the IASB Discusion Paper DP/2020/2 Business Combinations under Common Control on 8 October 2021. This Feedback Statement summarises the comments received by EFRAG on its Draft Comment Letter and explains how those comments were considered by EFRAG during its technical discussions leading to the publication of EFRAG’s Comment Letter. Read the complete news
EFRAG announces that it will hold its EFRAG Board webcast meeting on Thursday 18 November 2021. The meeting will be open for duly registered observers from 10:25 to 11:50 hrs; however, EFRAG reserves the right to have closed sessions at any point in time during the debates. Read the complete news here
08.11.2021 EFRAG has published its Draft Comment Letter (DCL) in response to the IASB request for information as a part of the Post-implementation Review (‘PIR’) of the classification and measurement requirements of IFRS 9 Financial Instruments and seeks constituents’ views on how the IFRS 9 is working in practice. Comments on the Draft Comment Letter are requested by 14 January…
08.11.2021 EFRAG is inviting preparers of financial statements (parents and subsidiaries) to participate in a survey on the IASB Exposure Draft Subsidiaries without Public Accountability: Disclosures published in July 2021. Preparers are asked to complete an online survey for parents and subsidiaries by 7 January 2022. Read the complete news here
On 30 November 2021, during a public webinar starting at 15:00 (CET), an academic team will present a research project on intangibles jointly supported by EFFAS, EFRAG and ICAS. 08.11.2021 On Tuesday 30 November, the results and practical recommendations of the research project The Production and Consumption of Information on Intangibles: An Empirical Investigation of CFOs and Investors will…
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