20 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…
17 May 2021. In a letter dated 12 May 2021, Commissioner McGuinness invites EFRAG to launch as soon as possible the necessary technical work to develop draft sustainability reporting standards. This work is to be undertaken in parallel to the negotiations of the proposed Corporate Sustainability Reporting Directive (CSRD). The Commissioner also asks EFRAG to…
17 May 2021. In a letter dated 12 May 2021, Commissioner McGuinness invites EFRAG to launch as soon as possible the necessary technical work to develop draft sustainability reporting standards. This work is to be undertaken in parallel to the negotiations of the proposed Corporate Sustainability Reporting Directive (CSRD). The Commissioner also asks EFRAG to…
12 May 2021. The feedback statement summarises the main comments received by EFRAG on its draft comment letter to the IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback. and explains how this considered by EFRAG during its technical discussions. Read the complete news
12 May 2021. EFRAG has issued the summary report of the Explanatory Webinar on the IASB’s Request for Information (RFI) on the Post-Implementation Review of Consolidated Financial Statements, Joint Arrangements and Disclosures – A User’s Perspective, held on 1 March 2021. Read the complete news
11 May 2021. EFRAG’s has published its draft comment letter on ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19), seeks constituents’ view on and invites preparers to participate in field testing the proposals. EFRAG, in close coordination with EFRAG Member Organisations and other European National Standard Setters…
11 May 2021. Join the EFRAG symposium on Intangibles and value creation on Friday 28 May from 9.00 till 10.30 am (Brussels time) at the virtual EAA annual congress. Hear different views and discuss with our speakers: Nick Anderson, Patrick de Cambourg, Chiara Del Prete, Begoña Giner, Peter Sampers, Saskia Slomp and Jed Wrigley. Register…
07 May 2021. The Endorsement Status Report now reflects the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction, amending IAS 12 Income Taxes by the IASB on 7 May 2021 and other timing changes. Read the complete news
30 April 2021. The April 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
29 April 2021. The European Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD) envisages the adoption of EU sustainability reporting standards. The draft standards would be developed by EFRAG. The standards will be tailored to EU policies, while building on and contributing to international standardisation initiatives. Read the complete news
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