EFRAG'S Endorsement Advice on Amendments to IFRS 16 EFRAG has completed its due process regarding Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) and has submitted its Endorsement Advice Letter to the European Commission. Read the complete news here. Resources here.
EFRAG Draft Comment Letter on the IASB’s ED/2023/1 International Tax Reform – Pillar Two Model Rules EFRAG has published its Draft Comment Letter in response to the IASB’s Exposure Draft 2023/1 International Tax Reform – Pillar Two Model Rules (Proposed Amendments to IAS 12) (the “ED”). Comments can be submitted until 27 February 2023. Read…
Academic study – The Theory and Practice of Discounting in Financial Reporting under IFRS EFRAG and ICAS has published a co-sponsored academic study on the theory and practice of discounting. The study is available here. Comments are requested by 31 March 2023. Read the complete news here. Resources here
Academic Study – Do companies disclose relevant information about intangibles? – Insights from business model reporting and risk reporting EFRAG and ICAS have published a co-sponsored study examining information about intellectual capital elements when an entity is describing its business model and its risks. Read the complete news here. Resources here.
EFRAG Sustainability Reporting Technical Expert Group meeting EFRAG announces that it will hold its EFRAG Sustainability Reporting Technical Expert Group webcast meeting on Thursday 12 January 2023. To watch the webcast live or at a later stage please click here. Resources here
REMINDER | Apply to the new EFRAG ESRS Digital Reporting Consultative Forum by 23 January EFRAG is seeking candidates to join its ESRS Digital Reporting Consultative Forum (ESRS DRCF) with a deadline for applications on Monday 23 January 2023 . The ESRS DRCF contributes to the development and maitenance of the XBRL Taxonomy of the…
EFRAG FR TEG & EFRAG SR TEG Joint Meeting 17 January 2023 EFRAG announces that it will hold its first joint meeting for the EFRAG Financial Reporting TEG and EFRAG Sustainability Reporting TEG on Tuesday 17 January 2023 in the EFRAG offices. To watch the webcast of this public meeting or attend the public part…
EFRAG Update December 2022 The December 2022 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded here . Resources here
Vacancy – Office Manager – maternity leave replacement EFRAG, a leading actor in the corporate reporting environment, is looking for an experienced Office Manager to cover for a maternity leave, with a possibility of prolongation. Application (CV and cover letter) are welcome by 15 January at Rh@efrag.org. Read more here . Resources here
EFFAS’ CFR Member, Serge Pattyn: New Vice Chair of the EFRAG FRB Serge Pattyn a member of the EFFAS Commission on Financial Reporting (CFR) was appointed with immediate effect as the new Vice Chair of the EFRAG Financial Reporting Board (FRB) by the EFRAG General Assembly on 12 December 2022. Mr. Pattyn started his career…