EFRAG

EFRAG’s Feedback Statement on Regulatory Assets and Regulatory Liabilities

11 October 2021. The Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and effects analysis outreach on the IASB Exposure Draft 2021/01 Regulatory Assets and Regulatory Liabilities and explains how EFRAG considered the comments during its technical discussions leading to its Final Comment Letter. The Feedback Statement is available…

EFRAG’s comment letter on the IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control

11 October 2021. EFRAG has published its comment letter in response to the IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control. EFRAG welcomes the IASB’s Discussion Paper and the IASB efforts to explore possible reporting requirements for business combinations under common control that would reduce diversity in practice and provide more relevant and comparable…

EFRAG PTF ESRS Expert Working Groups – Large number of applications received

11 October 2021. EFRAG received an unprecedently large number of applications in response to the call for candidates for the expert working groups to provide input on the drafting of sustainability reporting standards. Read the complete news

EFRAG’s final comment letter on the IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)

08 October 2021. EFRAG has published its final comment letter in response to the IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17). Read the complete news

Are you ready for disclosure requirements based completely on objectives? – EFRAG Questionnaire for preparers

07 October 2021. EFRAG is issuing an online questionnaire/ invitation for an interview for all types of preparers to get feedback on a new approach to developing disclosure requirements in individual IFRS Standards by the IASB (which is tested on IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits). The questionnaire, which targets specifically…

SAVE THE DATE | Webinar -Good practices in reporting the business model, sustainability risks and opportunities

07 October 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) invites you to the presentation of its report: Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting in the EU and Supplementary Document: Good Reporting Practices. Register…

Insights on Reporting the Business Model, Sustainability Risks and Opportunities

04 October 2021. The European Lab@EFRAG Project Task Force on the reporting of non-financial risks and opportunities and linkage to the business model (PTF RNFRO) is pleased to issue its Report: ‘Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities Reporting in the EU’ and supporting ‘Supplementary Document: Good Reporting Practices‘. The PTF-RNFRO…

EFRAG’s Draft Comment Letter on the IASB ED Subsidiaries without Public Accountability: Disclosures

30 September 2021. EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft 2021/7 Subsidiaries without Public Accountability: Disclosures. In the ED, the IASB proposes that eligible subsidiaries can provide reduced disclosure requirements together with the recognition, measurement, and presentation requirements in IFRS Standards. EFRAG seeks constituents’ views on the proposals.…

Speakers announced – EFRAG DI FSR IASB public webinar – Disclosure requirements in IFRS standards

28 September 2021. Find out more about the eminent speakers who will participate in the joint outreach event held by EFRAG in cooperation with Confederation of Danish Industry (DI), FSR – Danish Auditors and the IASB on disclosure requirements in IFRS standards, on 5 October. Read the programme and register now. Read the complete news

EFRAG’s Draft Comment Letter on the IASB ED Subsidiaries without Public Accountability: Disclosures

24 September 2021. EFRAG is looking for candidates from a wide range of backgrounds and geographical origins and welcomes all applications. EFRAG seeks candidates with banking specialist (banker) background and with a user background. EFRAG strives for geographical and gender balance in the composition of EFRAG TEG. Read the complete news