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

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

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…