EFRAG’S DRAFT COMMENT LETTER IN RESPONSE TO THE IASB REQUEST FOR INFORMATION ON THE POST-IMPLEMENTATION REVIEW OF IFRS  9 – CLASSIFICATION AND MEASUREMENT

EFRAG

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…

EFRAG SURVEY: WOULD YOU PREFER LESS DISCLOSURES FOR SUBSIDIARIES?

EFRAG

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

– SAVE THE DATE – WEBINAR ON AN ACADEMIC STUDY ON THE PRODUCTION AND CONSUMPTION OF INFORMATION ON INTANGIBLES – 30 NOVEMBER 2021

EFRAG

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…

ARE YOU READY FOR DISCLOSURE REQUIREMENTS BASED COMPLETELY ON OBJECTIVES? – PREPARERS STILL HAVE UNTIL 20 NOVEMBER TO RESPOND

EFRAG

03.11.2021 EFRAG seeks feedback from all type of preparers on a new approach to developing disclosure requirements in individual IFRS Standards by the IASB. The proposals is tested on IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits. EFRAG issued an online questionnaire / invitation for an interview to receive feedback specifically (but not exclusively) from small…

EFRAG’S FEEDBACK STATEMENT ON IASB ED LACK OF EXCHANGEABILITY

EFRAG

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?

EFRAG

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…