EFRAG seeks comments on its Draft Endorsement Advice on the Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7).

EFRAG

EFRAG seeks comments on its Draft Endorsement Advice on the Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7). 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…

TNFD and EFRAG Publish Correspondence Mapping

EFRAG

TNFD and EFRAG Publish Correspondence Mapping 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…

EFRAG published Feedback Statement and Results of Online Survey on the IASB´s Exposure Draft FICE  

EFRAG

EFRAG published Feedback Statement and Results of Online Survey on the IASB´s Exposure Draft FICE   The [Survey Results document] provides an overview of European constituents’ views on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and these results were considered when finalising EFRAG’s [Feedback Statement].  Resources Survey Results document] Feedback Statement

EFRAG Publishes Paper Addressing Interplay of Connectivity and Annual Report 

EFRAG

EFRAG Publishes Paper Addressing Interplay of Connectivity and Annual Report  EFRAG has published a paper [“Connectivity considerations and boundaries of different Annual Report sections”] laying out the conceptual foundations, categories and benefits of connectivity, which is a relatively new concept within authoritative reporting. The paper also analyses reporting boundaries and points to several grey areas on the location…

04 July 2024, 9:00 CEST Online Event: EFRAG Joins ASCG and AFRAC for German Outreach Event on IASB ED contracts for Renewable Electricity

EFRAG

04 July 2024, 9:00 CEST Online Event: EFRAG Joins ASCG and AFRAC for German Outreach Event on IASB ED contracts for Renewable Electricity 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…