EFRAG Update January 2023
February 16, 2023
The January 2023 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has
EFRAG’S Endorsement Advice on Amendments to IFRS 16
February 16, 2023
EFRAG has completed its due process regarding Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) and has submitted
EFRAG Draft Comment Letter on the IASB’s ED/2023/1 International Tax Reform – Pillar Two Model Rules
February 16, 2023
EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft 2023/1 International Tax Reform – Pillar
Academic study – The Theory and Practice of Discounting in Financial Reporting under IFRS
February 16, 2023
EFRAG and ICAS has published a co-sponsored academic study on the theory and practice of discounting. The study is available
Academic Study – Do companies disclose relevant information about intangibles? – Insights from business model reporting and risk reporting
February 16, 2023
EFRAG and ICAS have published a co-sponsored study examining information about intellectual capital elements when an entity is describing its
Technical staff sought- Join EFRAG and be at the forefront of shaping financial reporting developments!
February 16, 2023
EFRAG, Europe’s leading voice in influencing IFRS development and a key actor within the corporate reporting landscape is currently recruiting