Shaping the Future of Reporting: EFFAS President Jesús López Zaballos Advocates for Integrated Reporting at IFRS-OIBR Conference”

News and press releases about EFFAS and EFFAS partners or member societies

Shaping the Future of Reporting: EFFAS President Jesús López Zaballos Advocates for Integrated Reporting at IFRS-OIBR Conference" Jesús López Zaballos on the business and investor case for integrated reporting, “Integrated Reporting must not lose sight of the methodological restrictions to be useful, ensuring that financial and sustainability-related disclosures are not presented as ‘mixed’ or only…

EFRAG Releases Feedback Statement on IASB’s Proposed Amendments to IFRS 3 and IAS 36

EFRAG

EFRAG Releases Feedback Statement on IASB’s Proposed Amendments to IFRS 3 and IAS 36 On 17 October, EFRAG published its Feedback Statement concerning the IASB’s Exposure Draft on Business Combinations—Disclosures, Goodwill, and Impairment. This document highlights the key responses from various stakeholders to the IASB’s proposals, as well as how EFRAG has incorporated this feedback…

Risk Control Metrics and Best Practices in Sustainable Investments at the 2024 Oxford Congress, by Jean-Philippe Desmartin.

News and press releases about EFFAS and EFFAS partners or member societies

Risk Control Metrics and Best Practices in Sustainable Investments at the 2024 Oxford Congress, by Jean-Philippe Desmartin. ABSTRACT Oxford, 18-20 September 2024. In recent years, sustainable investments have grown significantly, especially in Europe, fueled by regulatory frameworks such as Articles 8 and 9, thematic funds, and other ESG-labelled investment vehicles. Globally, this sector is managed…

EFRAG Endorsement Advice on Amendments to IFRS 9 and IFRS 7

EFRAG

EFRAG Endorsement Advice on Amendments to IFRS 9 and IFRS 7 On October 9, EFRAG completed its due process regarding the Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) and has submitted its Endorsement Advice to the European Commission. For more information: [here]   These Amendments address…

EFRAG Conference 2024

EFRAG

EFRAG Conference 2024 Date: December 10, 2024Location: The Hotel Brussels, 38 Bd de Waterloo, BrusselsTime: 9:00 – 17:15  CET, followed by drinks. To register: here. Note that this is a physical event with online participation options. In-person registration is subject to confirmation. Save the date: [here]   EFRAG is hosting its third annual conference, titled…

EFRAG issues draft comment letter on the IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

EFRAG

EFRAG issues draft comment letter on the IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures On September 20, 2024, EFRAG published its Draft Comment Letter (DCL) on the IASB’s Exposure Draft IASB/ED/2024/5, which proposes amendments to IFRS 19 concerning Subsidiaries without Public Accountability: Disclosures.  EFRAG supports the IASB’s initiative to update IFRS…

EFRAG calls for feedback on its draft comment letter on the IASB’s ED Climate-related and Other Uncertainties in the Financial Statements

EFRAG

EFRAG calls for feedback on its draft comment letter on the IASB’s ED Climate-related and Other Uncertainties in the Financial Statements On September 20, 2024, EFRAG issued a Draft Comment Letter (DCL) on the IASB’s Exposure Draft (ED) IASB/ED/2024/6, focusing on proposed illustrative examples for climate-related and other uncertainties in financial statements. EFRAG considers the examples helpful…

EFRAG publishes Exposure Draft Due Process Procedures for Financial Reporting for consultation

EFRAG

EFRAG publishes Exposure Draft Due Process Procedures for Financial Reporting for consultation On September 19, 2024, EFRAG released the Exposure Draft (ED) of its Due Process Procedures for the Financial Reporting Activities for public consultation. The aim is to formalize the existing procedures EFRAG uses in its financial reporting work. For more information: [here] These…