On 18 July 2024, the IASB issued Annual Improvements Volume 11. It contains amendments to the following IFRS Standards: IFRS 1 First-time Adoption of International Financial Reporting Standards. IFRS 7 Financial Instruments: Disclosures. IFRS 9 Financial Instruments. IFRS 10 Consolidated Financial Statements. IAS 7 Statement of Cash Flows. EFRAG updated the EFRAG Endorsement Status Report. EFRAG Endorsement Status Report 19 July 2024.pdf.
This community will act as a sounding board, providing valuable insights and feedback on the usefulness of the disclosures included in the financial statements of eligible subsidiaries. Users such as credit analysts, banks, and minority shareholders are particularly encouraged to join. The input from this community will first be used to assess IFRS 19 Subsidiaries…
Webcast on XBRL Taxonomy and VSME. To watch the webcast please register here. The agenda and public documents of the meeting can be found here.
Webcast on: Business Combinations – Disclosures, Goodwill and Impairment, Clash Flow Reporting, Provisions – Targeted Improvements, Updating the Subsidiaries without public accountability: Disclosures Standard. To watch the webcast please register here. The agenda and public documents of the meeting can be found here.
Webcast on LSME and VSME with presenters Paolo Mazzeo, Chiara Del Prete, and Elisa Bevilacqua. To watch the webcast please register here. The agenda and public documents of the meeting can be found here.
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…
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