EFRAG is inviting financial statement preparers and users to submit feedback on the voluntary application of IFRS 19 – Subsidiaries without Public Accountability: Disclosures. This standard allows eligible subsidiaries to apply reduced disclosures under IFRS Accounting Standards. The deadline for submission is 28 February 2025. Your feedback will contribute to EFRAG’s cost-benefit analysis of applying…
On 6 February, over +250 stakeholders gathered at the hybrid event “Financial Reporting: What’s Ahead for 2025? Focus on investor and analysts-oriented projects”. The seminar, co-hosted by EFRAG, ABAF-BVFA, and CBN-CNC addressed key developments shaping the future of financial reporting. For more information [here]
EFRAG is seeking candidates for the 2025 rotation of the EFRAG SR Technical Expert Group (TEG) to help shape the future of sustainability reporting and contribute to the development of the ESRS. EFRAG is looking for individuals with expertise in ESG reporting across a wide range of sectors. The call particularly welcomes candidates from diverse…
The EFRAG Conference 2024, held on 10 December in Brussels, brought together leading professionals in corporate reporting. Under the theme ‘Advancing Transparency and Competitiveness in Challenging Times,’ discussions focused on key challenges shaping the future of corporate reporting, with 350 attendees participating in person and 850 joining virtually. To access the Summary Report: [here] To access…
06 February 2025 EFFAS CFR and CMC Commission Submissions: January 2025 Updates. With 2025 just beginning, two of our commissions have already been hard at work during January, submitting two comment letters, one press statement and one consultation. On January 24, the EFFAS Capital Markets Commission (CMC), with input from Fritz Mostböck, submitted its response…
28 January 2025 Introducing Sandor Misik, New President of HCMPS On behalf of the EFFAS Executive Management Committee (EMC), it is our great honour and privilege to extend our heartfelt congratulations on the appointment of Mr. Misik as the new President of the Hungarian Capital Market Professionals Society. We are confident that under your leadership,…
EFRAG has published its December 2024 Update, highlighting the latest developments in financial and sustainability reporting. In a move to further engage stakeholders, EFRAG has also launched the EFRAG Update Podcast, a monthly series providing deeper insights into corporate reporting trends. The first episode features Sébastien Harushimana, Chair of EFRAG FR TEG, and Chiara Del…
EFRAG, in collaboration with ABAF-BVFA and CNC-CBN, has announced a new event aimed at equipping financial statement users with essential insights into the evolving reporting framework for 2025. The event will focus on investor- and analyst-oriented projects, providing participants with the tools and knowledge necessary to address upcoming challenges and opportunities in financial reporting. Key…
EFRAG has shared its final comment letter on the IASB’s Exposure Draft, Equity Method of Accounting for Investments in Associates and Joint Ventures. The Exposure Draft, issued on 19 September 2024, aims to resolve IAS 28 application issues and enhance disclosure requirements in IFRS 12 and IAS 27. EFRAG supports key proposals, including the measurement…
EFRAG has published its Endorsement Advice Letter to the European Commission regarding the IASB’s Amendments to IFRS 9 and IFRS 7 on Contracts Referencing Nature-dependent Electricity. The IASB issued these Amendments on December 18, 2024, following their initial exposure draft (ED/2024/3) published in May 2024. The Amendments aim to improve the financial reporting of physical…
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