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…
31st of January – 2024 The decision of Public Interest Oversight Board (PIOB), which ensures that the international audit and assurance, ethics, and education standards and processes for the accountancy profession are properly responsive to the public interest, has confirmed the appointment of Javier de Frutos, Chair of the EFFAS Commission on Financial Reporting. Javier…
31st of January – 2024 We are delighted to announce that the Trustees of the IFRS Foundation recentlyapproved the reappointment of EFFAS on the IFRS Advisory Council with our Chair, Jesús López Zaballos, as its new individual representative. Jesús has been on the EFFAS Board since 2008 and chairs the federation since 2012. He holds…
29th of January – 2024 PRESS RELEASE EFFAS is delighted to announce the appointment of Professor Alexander Bassen, a distinguished academic from the University of Hamburg, as well as Chair of EFFAS ESG Review Panel, to the Sustainability Reporting Board (SRB) of the European Financial Reporting Advisory Group (EFRAG), effective as of the 11th of…
20 November 2023 Don’t Miss Out! 📢 The application deadline for the EFRAG Financial reporting TEG as been extended! Submit your application by 20 November 2023 📥 Ready to influence the future of financial reporting standards setting in Europe? Join the EFRAG Financial Reporting Technical Expert Group 🔍! Your expertise can make a difference. Apply…
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