EFRAG’s draft comment letter and invitation to participate in field-test on ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach

EFRAG

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…

EFRAG Endorsement Status Report – Update

EFRAG

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

EFRAG Update April 2021

EFRAG

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

EFRAG Secretariat Briefing: Business Transfers under Common Control

EFRAG

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

EFRAG Welcomes its role in the European Commission’s proposal for a new CSRD

EFRAG

21 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. The European Commission adopted an ambitious and comprehensive…