The German Standard Setter (ASCG) together with the Austrian Standard Setter (AFRAC) and EFRAG, in cooperation with the IASB, will discuss the [IASB’s Exposure Draft ED/2024/3] Contracts for Renewable Electricity. The event will be held virtually and in German. Selected content may be presented in English. If you would like to participate, please register by sending an email…
Meeting on the Amendments to the Classification and Measurement of Financial Instruments. To watch the webcast recorded [here].
Educational session on IFRS offered by EFRAG & the IASB. [Presentation and Disclosure in Financial Statements]
Webcast meeting at 13h30 CEST – to watch meeting: [Link]. Address of the meeting: EFRAG Offices – 35 Square de Meeûs, 1000 Brussels [Agenda and other meeting documents].
EFRAG has issued a draft endorsement advice letter and a separate invitation to comment relating to the endorsement for use in the EU of the Amendments, issued by the IASB on 30 May 2024. Comments are requested by 13 September 2024 COB by completing [this form] Invitation to Comment – [here]
The Taskforce on Nature-related Financial Disclosures (TNFD) and EFRAG have jointly published a mapping of the correspondence between the European Sustainability Reporting Standards (ESRS) and the TNFD’s recommended disclosures and metrics, illustrating the high level of commonality achieved. This assessment highlights that all 14 TNFD recommended disclosures are reflected in the ESRS. Access the TNFD-ESRS [correspondence mapping]. Download [press…
A report with the key messages and points of discussion from the financial and sustainability reporting topics covered at the April 2024 IFASS (International Forum of Accounting Standard Setters) meeting has been issued. Read the report [here].
The [Survey Results document] provides an overview of European constituents’ views on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and these results were considered when finalising EFRAG’s [Feedback Statement].
EFRAG has published a paper [“Connectivity considerations and boundaries of different Annual Report sections”] laying out the conceptual foundations, categories and benefits of connectivity, which is a relatively new concept within authoritative reporting. The paper also analyses reporting boundaries and points to several grey areas on the location of information. It suggests steps to enhance connectivity and lessen…
The German Standard Setter (ASCG) together with the Austrian Standard Setter (AFRAC) and EFRAG, in cooperation with the IASB, will discuss the [IASB’s Exposure Draft ED/2024/3] Contracts for Renewable Electricity. The event will be held virtually and in German. Selected content may be presented in English. If you would like to participate, please register by sending an email…
| Cookie | Duration | Description |
|---|---|---|
| cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
| cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
| cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
| cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
| cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
| viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |