EFRAG

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

EFRAG announces the new composition of its Financial Instruments Working Group and two replacements in its Insurance Accounting Working Group

31 May 2021. EFRAG TEG approved the new composition of the EFRAG Financial Instruments Working Group. The EFRAG FIWG Working Group welcomes David Bisnath, Bonafacio Di Francesantonio, Edgar Loew, Holger Meurer, Roberto Spiller, Martin Svitek and Anna Vidal as new members and Gerhard Margetich as new observer. EFRAG also welcomes two replacements in the EFRAG…

SAVE THE DATE | Business Combinations Under Common Control: PERSPECTIVES FROM PORTUGAL | 8 July 2021 (9:30 TO 12:00 WET – 10:30 TO 13:00 CET)

31 May 2021. EFRAG, with the Comissão de Normalização Contabilística (CNC-Portugal), the Ordem dos Revisores Oficiais de Contas (OROC) and the IFRS Foundation invites you to a joint outreach event on Thursday 8 July 2021 (9:30 to 12:00 WET – 10:30 to 13:00 CET) to consider the Portuguese and European Stakeholders’ views on the IASB’s…

Save the date | 9 July 2021 – The price of time: webinar on discounting in financial reporting

28 May 2021. On 9 July 2021 (13:00 – 15:30 Brussels time), the EAA, EFRAG and ICAS will host a webinar on discounting in financial reporting. Register here. Read the complete news

EFRAG podcast on field testing the IASB ED Disclosure Requirements

28 May 2021. EFRAG has released another podcast, this time on the topic of the field test run by EFRAG in cooperation with the IASB, on the IASB’s ED on Disclosure Requirements in IFRS Standards – A Pilot Approach. Listen to the podcast providing insights on the importance and implications to participate in the EFRAG…

Call: Participants for field work: New disclosure approach for IAS 19 and IFRS 13

21 May 2021. EFRAG, in close coordination with the IASB, will conduct field-testing of the IASB’s proposals included in the ED Disclosure Requirements in IFRS Standards—A Pilot Approach ED/2021/3 issued in March 2021. The purpose of the field testing is to identify potential implementation and application concerns of the proposed disclosures in IFRS 13 Fair…