EFRAG has released a video with the EFRAG Connectivity Advisory Panel (EFRAG CAP) leaders sharing the main takeaways from the recently published EFRAG connectivity project initial “Connectivity considerations and boundaries of different Annual Report sections”.
Meeting on ESRS and IASB Project on Management Commentary. The agenda and public documents of the meeting can be found here To watch the webcast recorded here
Webcast on Business Combinations – Disclosures, Goodwill, and Impairment To watch the webcast please register here The agenda and public documents of the meeting can be found here
Where they talk about: Power Purchase Agreements and Equity Method. Watch the Webcast recorded meeting [here].
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…
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