EFRAG – Page 5 – EFFAS Website

EFRAG, ABAF-BVFA, and CNC-CBN Seminar: Key Insights for 2025 – 6 February

EFRAGBy awagener 24/01/2025

EFRAG, ABAF-BVFA, and CNC-CBN Seminar: Key Insights for 2025 – 6 February 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…

EFRAG Publishes Final Comment Letter on IASB Equity Method Exposure Draft

EFRAGBy awagener 24/01/2025

EFRAG Publishes Final Comment Letter on IASB Equity Method Exposure Draft EFRAG has shared its final comment letter on the IASB’s Exposure Draft, Equity Method of Accounting for Investments in Associates and Joint Ventures. For more information [here] The Exposure Draft, issued on 19 September 2024, aims to resolve IAS 28 application issues and enhance…

EFRAG Endorsement Advice on Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7

EFRAGBy awagener 24/01/2025

EFRAG Endorsement Advice on Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7 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…

The EFRAG & IASB Session on IFRS 19: Summary Report is Now Available

EFRAGBy awagener 24/01/2025

The EFRAG & IASB Session on IFRS 19: Summary Report is Now Available EFRAG has published a summary report on the educational session about IFRS 19, the IASB’s reduced disclosure standard, which took place on 2 December 2024. The session explored the practical application of IFRS 19, particularly its impact on European entities. For more…

EFRAG ESRS Q&A Platform: Compilation of Explanations – December 2024

EFRAGBy awagener 03/01/2025

EFRAG ESRS Q&A Platform: Compilation of Explanations – December 2024 EFRAG announced the release of new Explanations addressing five environmental questions, bringing the total number of answered questions to 162. The December 2024 batch includes key Explanations on topics like climate change mitigation and adaptation targets, as well as biodiversity and ecosystems. These updates are…

EFRAG Releases 23 New Explanations to Support ESRS Implementation

EFRAGBy awagener 03/01/2025

EFRAG Releases 23 New Explanations to Support ESRS Implementation EFRAG has announced the release of 23 new explanations to be added to its Compilation of Technical Explanations, bringing the total to 93 entries. These updates are designed to assist stakeholders in the effective implementation of the European Sustainability Reporting Standards (ESRS) via the EFRAG ESRS…

EFRAG Seeks Comments on its Draft Endorsement Advice on Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7

EFRAGBy awagener 03/01/2025

EFRAG Seeks Comments on its Draft Endorsement Advice on Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7 EFRAG has published its Draft Endorsement Advice (DEA) on Contracts Referencing Nature-dependent Electricity, which includes proposed amendments to IFRS 9 and IFRS 7. Stakeholders are invited to submit their comments by 13 January 2025.…

EFRAG’s Draft Comment Letter on the IASB ED Provisions—Targeted Improvements

EFRAGBy awagener 03/01/2025

EFRAG’s Draft Comment Letter on the IASB ED Provisions—Targeted Improvements EFRAG has published its Draft Comment Letter (DCL) on the IASB’s Exposure Draft IASB/ED/2024/8 on Provisions—Targeted Improvements (proposed amendments to IAS 37). The consultation period for the DCL is open until 25 February 2025. EFRAG’s DCL outlines its preliminary views on the proposed amendments and…

EFRAG Survey for Preparers of Financial Statements of Rate-regulated Entities

EFRAGBy awagener 03/01/2025

EFRAG Survey for Preparers of Financial Statements of Rate-regulated Entities EFRAG is conducting a survey aimed at preparers of financial statements for European entities that may be impacted by the upcoming IASB Standard on Regulatory Assets and Regulatory Liabilities (IFRS X). The final standard is expected to be published in the second half of 2025. …

Call to Join EFRAG´s Renewed Rate-regulated Activities Working Group

EFRAGBy awagener 03/01/2025

Call to Join EFRAG´s Renewed Rate-regulated Activities Working Group EFRAG is extending its search for members to join the Rate-regulated Activities Working Group (EFRAG RRAWG). This group plays a key role in supporting the endorsement process for the upcoming IFRS Accounting Standard on regulatory assets and liabilities, expected in late 2025. Work of the…

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