This report provides insights on the main achievements of the organisation in the past year and the important developments that took place for both the financial and sustainability reporting fields in the first half of 2024. For more information – [Here]
While thanking the IASB for its efforts to improve disclosure requirements in IFRS 3 & IAS 36, EFRAG also provides recommendations and concerns following feedback from its constituents. EFRAG’s Final Comment Letter [here]. For more information – [here]
EFRAG has published a its Study: ‘State of play as of Q2 2024 | Implementation of European Sustainability Reporting Standards (ESRS): Initial Practices from Selected Companies’. This study aims to shed light on the initial practices of implementing the European Sustainability Reporting Standards (ESRS). As the ESRS implementation is still in its early stages, the findings should…
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
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