Join The EFRAG Financial Reporting TEG For The 2023 Rotation

EFRAG is looking for candidates from a wide range of backgrounds and geographical origins and welcomes all applications. EFRAG seeks in particular candidates with a user or preparer background. EFRAG strives for geographical and gender balance in the composition of EFRAG FR TEG. Read the complete news here.

Join EFRAG’S Sustainability Reporting Team

In its broadened role as the technical advisor to the European Commission in the development of draft European Sustainability Reporting Standards (ESRS), EFRAG seeks to recruit both permanent and seconded (paid or in-kind) sustainability reporting professionals. Read the complete news here.

EFRAG Endorsement Status Report – Update

The endorsement by the European Commission of Amendments to  IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the Endorsement Status Report. The updated EFRAG Endorsement Status Report can be found here.

EFRAG Endorsement Status Report – Update

The ARC vote on the Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the EFRAG Endorsement Status Report. Read the complete news here.

EFRAG Endorsement Status Report – Update

The European Union has published a Commission Regulation endorsing Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies as well as Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates. The Amendments are effective for annual periods beginning on or after 1 January 2023. Read the…

EFRAG’S DRAFT COMMENT LETTER IN RESPONSE TO THE IASB REQUEST FOR INFORMATION ON THE POST-IMPLEMENTATION REVIEW OF IFRS  9 – CLASSIFICATION AND MEASUREMENT

08.11.2021 EFRAG has published its Draft Comment Letter (DCL) in response to the IASB request for information as a part of the Post-implementation Review (‘PIR’) of the classification and measurement requirements of IFRS 9 Financial Instruments and seeks constituents’ views on how the IFRS 9 is working in practice. Comments on the Draft Comment Letter are requested by 14 January…

EFRAG’S FEEDBACK STATEMENT ON IASB ED LACK OF EXCHANGEABILITY

02.11.2021 EFRAG published its Final Comment Letter on the IASB Exposure Draft ED/2021/4 Lack of Exchangeability (ED) on 14 September 2021. This Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and explains how EFRAG considered the comments during its technical discussions in reaching a final position on the proposals. Read…

A NEW RESEARCH PROJECT by the UNIVERSITY OF FERRARA-ICAS-EFRAG-EFFAS

Frankfurt, 1 March 2021 THE PRODUCTION AND CONSUMPTION OF INFORMATIO ON INTANGIBLES: AN EMPIRICAL INVESTIGATION OF CFOs AND INVESTORS It is a common understanding that intangibles are fundamental resources for explaining companies’ value creation and that they are critical to foster entities’ resilience over the medium to long term. Indeed, for some companies, most of…