EFRAG has published its Final Letter on the IFRS Interpretations Committee’s (IFRS IC’s) Tentative Agenda Decision in the final phase of implementing IFRS 17 Insurance Contracts. Read the complete news here.
EFRAG has issued a summary report of the EFRAG and EFFAS joint webinar on users’ perspective on how to achieve better information on intangibles held on 29 March 2022. At the event, users and a few preparers of financial statements provided their views on the possible approaches included in the discussion paper to provide better…
EFRAG has published its Feedback Statement related to its Comment Letter on the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants. Read the complete news here.
The Recommendations and Feedback Statement summarises the main comments received by EFRAG on its Discussion Paper – Accounting for Crypto-Assets (Liabilities) (the ‘EFRAG DP’) and includes EFRAG’s recommendations for developing IFRS requirements for crypto-assets (liabilities). Read the complete news here.
The PTF-ESRS held its last plenary meeting on 25 and 26 April and handed over its Exposure Drafts to the EFRAG TEG and EFRAG SRB. The public consultation for the Exposure Drafts will be launched soon with a deadline of 8 August. Read the complete news here.
The EFRAG Sustainability Reporting Board has appointed the members of the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG). This completes the main steps of integrating the EFRAG Sustainability Reporting Pillar in the EFRAG structure. Read the complete press release here. .
The March 2022 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 is pleased to inform stakeholders about a major development in its governance reform with the publication of the Due Process Procedures for Sustainability Reporting Standard-Setting (the DPP). The provisions contained in the DPP apply to the preparation of draft EU sustainability reporting standards by EFRAG. Read the complete news here.
EFRAG has published its comment letters in response to the IASB’s Exposure Drafts ED/2021/9 Non-Current Liabilities with Covenants and ED/2021/10 Supplier Finance Arrangements (the EDs). In the EDs, the IASB proposes to clarify the classification of liabilities with covenants as non-current versus current and to enhance the transparency of reporting for supplier finance arrangements…
As part of the due process during the project mode EFRAG publishes the last PTF-ESRS Cluster Working Paper: ESRS G2 Products and services, management and quality of relationships with business partners. Read the complete news here
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