EFRAG

EFRAG FINAL COMMENT LETTER ON REGULATORY ASSETS AND REGULATORY LIABILITIES

10 September 2021. EFRAG has published its Final Comment Letter on the IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities. EFRAG welcomes the IASB’s efforts to address a long-standing gap in current IFRS reporting for entities subject to rate regulation. Read the complete news.

EFRAG CALLS FOR AN ACADEMIC STUDY AND LITERATURE REVIEW ON THE LIKELY DEVELOPMENTS IN FINANCIAL REPORTING

10 September 2021. As part of its proactive research activities, EFRAG is launching a call for tender to produce a holistic assessment of IFRS Standards (strengths, weaknesses, long-term considerations, topics still to be addressed and European needs and requirements). Applications are welcome by 15 October 2021. Read the detailed call for tender here. Read the complete news.

EFRAG TEG-CFSS WEBCAST MEETING 15 SEPTEMBER 2021

9 September 2021. EFRAG announces that it will hold its EFRAG TEG-CFSS webcast meeting on Wednesday 15 September 2021. To watch the webcast please register here. Read the complete news.

EFRAG AND SHIFT: MILESTONE STATEMENT OF COOPERATION

8 September 2021. Pursuing its work towards international sustainability reporting convergence, EFRAG Project Task Force on European sustainability reporting standards (PTF-ESRS) signed a milestone Statement of Cooperation with Shift. Read the detailed press release here. Read the complete news.

EFRAG PTF-ESRS WELCOMES ‘CLIMATE STANDARD PROTOTYPE’ WORKING PAPER

8 September 2021. EFRAG PTF-ESRS welcomes ‘Climate standard prototype’ working paper. Read the complete news.

EFRAG UPDATE AUGUST 2021

1 September 2021. The August 2021 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below. Read the complete news.

EFRAG ENDORSEMENT STATUS REPORT – UPDATE

31 August 2021. The endorsement by the European Commission of the Amendments to IFRS 16 Leases- Covid19-Related Rent Concessions beyond 30 June 2021 is now reflected in the Endorsement Status Report. Read the complete news.

REMINDER – EFRAG REQUESTS COMMENTS ON ITS END-OF-JULY-DEADLINE CONSULTATION DOCUMENTS

30 August 2021. EFRAG kindly requests constituents’ comments to its consultation documents on IASB projects on rate-regulated activities and business combination under common control and EFRAG research project on crypto-assets. These documents have forthcoming end-of-July deadlines. Read the complete news.

REMINDER | EFRAG PUBLIC CONSULTATION – DUE PROCESS PROCEDURES ON EU SUSTAINABILITY REPORTING STANDARD-SETTING – DEADLINE: 15 SEPTEMBER 2021

30 August 2021. EFRAG is consulting on proposed Due Process Procedures stipulating the requirements to be followed in its role as technical advisor to the European Commission in the preparation of draft European Sustainability Reporting Standards (ESRS) or draft amendments of ESRS. Comments, on all aspects of the proposals, are expected no later than 15…

EFRAG DISCUSSION PAPER: BETTER INFORMATION ON INTANGIBLES – WHICH IS THE BEST WAY TO GO?

27 August 2021. EFRAG has published a Discussion Paper on different possible approaches for better information on intangibles. EFRAG is asking constituents whether preparers can provide better information on intangibles, and if so, how. Comments are welcome by 30 June 2022. Read the complete news.