EFRAG

Effects Analysis: EFRAG seeks participation of users that analyse rate-regulated entities

11 June 2021. EFRAG is inviting users that analyse the financial statements of rate-regulated entities to participate in an effects analysis of the proposed Standard in the IASB Exposure Draft Regulatory Assets and Regulatory Liabilities published in January 2021. Users are asked to complete an online survey by 30 July 2021. Read the complete news

Effects analysis: EFRAG seeks participation of rate-regulated entities preparers

11 June 2021. EFRAG is inviting preparers of financial statements of rate-regulated entities to participate in an effects analysis of the proposed Standard in the IASB Exposure Draft Regulatory Assets and Regulatory Liabilities published in January 2021. Preparers are asked to complete an online survey by 30 July 2021. Read the complete news

EFRAG TEG-CFSS webcast meeting 16 June 2021

10 June 2021. EFRAG announces that it will hold its EFRAG TEG-CFSS webcast meeting on Wednesday 16 June 2021. To watch the webcast please register here. Read the complete news

PROGRAMME | Business Combinations Under Common Control: Perspectives from Portugal | 8 July 2021 (9:30 TO 12:00 WET – 10:30 TO 13:00 CET)

10 June 2021. Stakeholders can now read the programme for the joint outreach event ‘Business Combinations Under Common Control: Perspectives from Portugal’ held by EFRAG, with the Comissão de Normalização Contabilística (CNC-Portugal), the Ordem dos Revisores Oficiais de Contas (OROC) and the IFRS Foundation on Thursday 8 July 2021 (9:30 to 12:00 WET – 10:30…

SAVE THE DATE | EFRAG webinar: Accounting for crypto-assets (liabilities) – 6 July 2021 – 15:00 to 16:30 (CET)

08 June 2021. On 6 July 2021, from 15:00 to 16:30 (CET) EFRAG invites you to an outreach event related to the EFRAG Discussion Paper on Accounting for crypto-assets (liabilities).A panel of speakers will discuss the practical application issues in current reporting and the options for addressing IFRS related requirements for crypto-assets (liabilities) proposed in…

Your input wanted on the EFRAG survey relating to the IASB’s future agenda and EFRAG’s proactive research agenda

04 June 2021. EFRAG encourages constituents to participate in a survey about the IASB’s Third Agenda Consultation and EFRAG’s Proactive Research Agenda. Responses are requested by 17 September 2021. Read the complete news

EFRAG releases its 2020 Annual Review

03 June 2021. Despite 2020 having been a challenging year, EFRAG raised to the challenge and succeeded in delivering on its mission: serving the European public interest in the field of corporate reporting. In 2020 EFRAG enhanced its involvement in the sustainability reporting domain. Read all the details in our 2020 Annual Review. Read the…

EFRAG`s Draft Comment Letter on the IASB Exposure Draft ED/2021/4 Lack of Exchangeability (proposed amendments to IAS 21)

03 June 2021. EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft ED/2021/4 Lack of Exchangeability (proposed amendments to IAS 21) and seeks constituents’ views on the proposals. Comments are requested by 26 August 2021. Read the complete news

EFRAG Secretariat Briefing: Regulatory Assets and Regulatory Liabilities

02 June 2021. EFRAG Secretariat has issued a Briefing to stimulate debate on the outcome of the proposed requirements on scope included in the IASB’s exposure draft Regulatory Assets and Regulatory Liabilities. The views expressed in this Briefing are tentative and reflect the EFRAG Secretariat’s understanding of how the proposals on scope of the exposure…

EFRAG’s response to the IASB’s Request for Information on Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

02 June 2021. EFRAG has submitted its response to the IASB’s Request for Information on Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, and IFRS 12 Disclosure of Interests in Other Entities (the PIR). The response is available here. Read the complete news