EFRAG UPDATE DECEMBER 2021
February 7, 2022
The December 2021 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has
EFRAG’S FEEDBACK STATEMENT ON THE FIELD TESTING OF THE IASB’S ED DISCLOSURE REQUIREMENTS IN IFRS STANDARDS – A PILOT APPROACH
February 7, 2022
EFRAG has issued a feedback statement that summarises the findings from the field testing conducted with preparers, on the proposals in the
EFRAG LOOKS FORWARD TO COOPERATION WITH EMMANUEL FABER, THE NEW ISSB CHAIR IN A CO-CONSTRUCTION SPIRIT
February 7, 2022
FRAG welcomes the nomination of Emmanuel Faber as Chair of the International Sustainability Standards Board (ISSB) and looks forward to
WEBINAR SUMMARY REPORT & RECORDINGS – INSIGHTS ON REPORTING THE BUSINESS MODEL, SUSTAINABILITY RISKS AND OPPORTUNITIES
February 7, 2022
On 3 November 2021, the European Lab Project Task Force on the reporting of non-financial risks and opportunities and the
EFRAG’s Final Comment Letter on ED/2021/6 Management Commentary
February 7, 2022
EFRAG has published its Final Comment Letter in response to the IASB’s exposure draft Management Commentary. EFRAG’s Final Comment Letter
EFRAG’S ENDORSEMENT ADVICE ON DEFERRED TAX RELATED TO ASSETS AND LIABILITIES ARISING FROM A SINGLE TRANSACTION (AMENDMENTS TO IAS 12)
February 7, 2022
EFRAG has completed its due process regarding Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments