EFRAG

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…

Save the Date – ASCG outreach event on BCUCC with joint participation of EFRAG and the IASB

20 May 2021. EFRAG Project Director Kathrin Schöne will participate in a web-based outreach event organised by the German Standard Setter (ASCG) on the IASB’s Discussion Paper Business Combinations under Common Control. The event will take place on 7 June and is jointly held with the IASB and EFRAG. Read the complete news

EFRAG’s joint consultation on the IASB’s future agenda and on EFRAG’s proactive research agenda

20 May 2021. EFRAG is issuing a joint consultation document seeking input on: Its draft comment letter in response to the IASB’s request for information (RFI) on its agenda consultation; and EFRAG’s own proactive research agenda. By combining the two consultations, EFRAG expects that the priorities identified by European constituents will also inform the selection…

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

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…

Save the Date – ASCG outreach event on BCUCC with joint participation of EFRAG and the IASB

20 May 2021. EFRAG Project Director Kathrin Schöne will participate in a web-based outreach event organised by the German Standard Setter (ASCG) on the IASB’s Discussion Paper Business Combinations under Common Control. The event will take place on 7 June and is jointly held with the IASB and EFRAG. Read the complete news