European Corporate Reporting: Two pillars for success 28 November 2023 in Brussels. EFRAG will hold its annual Conference 2023 “European corporate reporting: two pillars for success” in cooperation with the European Commission and with in-person participation of Commissioner Mairead McGuinness on 28 November 2023 in Brussels. High-level speakers and panelists will share their views on…
Assist EFRAG in developing a cost benefit analysis for : – the Draft European Sustainability Reporting Standard for Listed SMEs, small non-complex credit institutions and captive insurance/re-insurances (LSME); and – the voluntary reporting standard for non-listed SMEs (VSME) EFRAG welcomes applications from consortiums or associations of tenders or might consider splitting the scope of work…
EFRAG is pleased to publish its summary report on the conference “Where is Corporate Reporting heading?” that took place on 7 December 2022, in Brussels. At the event, key corporate reporting stakeholders discussed the new trends in the Environmental, Social, and Governance (ESG) revolution and the growing emphasis on the connectivity between sustainability and financial…
Become familiar with EFRAG’s Discussion Paper: Accounting for variable consideration – from a purchaser’s perspective in 7 minutes. Read the complete news here.
On 1 February 2023, the EFRAG Administrative Board appointed Chiara Del Prete as EFRAG SR TEG Chair for a term of three years effective from yesterday. Chiara is a member of the EFRAG management team since April 2019, as EFRAG FR TEG Chair and, since May 2022 she has, in addition, been serving as EFRAG…
The January 2023 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 here.
EFRAG has completed its due process regarding Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) and has submitted its Endorsement Advice Letter to the European Commission. Read the complete news here.
EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft 2023/1 International Tax Reform – Pillar Two Model Rules (Proposed Amendments to IAS 12) (the “ED”). Comments can be submitted until 27 February 2023. Read the complete news here.
EFRAG and ICAS has published a co-sponsored academic study on the theory and practice of discounting. The study is available here. Comments are requested by 31 March 2023. Read the complete news here.
EFRAG and ICAS have published a co-sponsored study examining information about intellectual capital elements when an entity is describing its business model and its risks. Read the complete news here.
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