EFRAG

EFRAG Endorsement Status Report – Update

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

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

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

SAVE THE DATE – RATE-REGULATED ACTIVITIES: Regulatory Assets and Regulatory Liabilities – Italian perspective – 6/05/2021

29 April 2021. Save the date: on Thursday 6 May 2021, EFRAG will participated in the OIC public online webinar. The panel discussions will explore the Italian perspective to the IASB proposals and EFRAG preliminary views. Register now. The event will mainly take place in Italian. Read the complete news

First meeting of the EFRAG Board in its new composition – 5 May 2021

26 April 2021. On Wednesday 5 May, the EFRAG Board will meet for the first time in its new composition (effective from 1 May 2021). The EFRAG Board will gather for a public session from 10:35 to 13:25. Read the agenda and register now. Read the complete news

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

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…

SAVE THE DATE – Good reporting practices on sustainability-related risks, opportunities and linkage to business model – 25/05/21

23 April 2021. On Tuesday 25 May, from 12:00 to 14:00, the European Lab Project Task Force on the reporting of non-financial risks and opportunities and the linkage to the business model (PTF-RNFRO) invites you to an outreach event that aims to get stakeholder feedback on the PTF-RNFRO draft report’s key findings. Register now. Read…

Accounting for Crypto-Assets (Liabilities): EFRAG Discussion Paper now discussed in podcasts

14 April 2021. Crypto-assets represent a growing and rapidly evolving market. To address the accounting of these unique assets, EFRAG released a Discussion Paper Accounting for Crypto-Assets (Liabilities) (DP) addressing the main issues related to the topic. You can now listen to the EFRAG podcast series with three episodes in which EFRAG Secretariat and experts…

EFRAG draft comment letter on Rate-regulated Activities

13 April 2021. EFRAG has published its draft comment letter on the IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities and seeks constituents’ views on the proposals. Comments on the draft comment letter are requested by 28 July 2021. Read the complete news

REMINDER | Complete EFRAG’s survey on the PIR of IFRS 10, 11 and 12 by 16 April

9 April 2021. Constituents, in particular users of financial statements, are welcome to contribute to the post-implementation review (PIR) of the Consolidation Package, under international financial reporting standards. Participate in the EFRAG survey about the PIR IFRS 10, 11 and 12 by 16 April 2021. Read the complete news