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19/11/2014 | EFRAG INSIDER - Third quarter 2014

EFRAG Insider was created in the course of 2010 to inform founding and funding members about current developments in all EFRAG activities. EFRAG Insider is now available to a wider audience and is published every quarter on average.

07/11/2014 | EFRAG - EFFAS/ABAF - IASB User Event: Rate-regulated activities: is there anything missing from the balance sheet?

EFRAG, EFFAS/ABAF and the IASB announce a new joint event for the User Community, taking place on 18 December in Brussels.

04/11/2014 | NEW: EFRAG on LinkedIn!

For your convenience, you can now follow us on LinkedIn to like and share EFRAG news.

31/10/2014 | New EFRAG organisation effective: EFRAG Board Acting President and Members appointed with immediate effect

The EFRAG General Assembly of 31 October 2014 appoints the EFRAG Board acting President and its Members, as the new organisation of EFRAG becomes effective.

30/10/2014 | EFRAG’s final comment letter on the IASB Discussion Paper Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging

EFRAG has published its final comment letter in response to the IASB Discussion Paper

29/10/2014 | Feedback statement on EFRAG Letter to the IASB on enhancement of IASB quality control procedures

EFRAG has published a feedback statement summarising comments in response to the EFRAG Draft Letter to the IASB on enhancement of IASB quality control procedures

29/10/2014 | EFRAG’s draft comment letter on the IASB´s ED/2014/4 - Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account

EFRAG has published its draft comment letter in response to the IASB´s Exposure Draft. Responses to the draft comment letter are requested by 31 December 2014.

27/10/2014 | EFRAG’s draft comment letter on the IASB's Discussion Paper Reporting the Financial Effects of Rate Regulation

EFRAG has published its draft comment letter in response to the IASB´s Discussion Paper Reporting the Financial Effects of Rate Regulation. Responses to the draft comment letter are requested by 31 December 2014.

23/10/2014 | Summary report of EFRAG - EFFAS/ABAF - IASB Joint User Outreach Event on macro hedging

EFRAG, EFFAS/ABAF and the IASB are pleased to publish a summary report of their third user event held on 7 July. The joint outreach event discussed the IASB Discussion Paper Accounting For Dynamic Risk Management: A Portfolio Revaluation Approach To Macro Hedging.

15/10/2014 | EFRAG requests comments on its draft endorsement advice and effects study report on IFRS 15 Revenue from Contracts with Customers

EFRAG has issued an Invitation to Comment relating to the endorsement for use in the EU of IFRS 15 Revenue from Contracts with Customers (the Standard). EFRAG is consulting both on its assessment of the Standard against the technical criteria for the endorsement in the EU and on its initial assessment of the costs and benefits that would arise. Comments are requested by 15 December 2014.

14/10/2014 | EFRAG Update September-October 2014

The September-October 2014 edition of EFRAG Update, summarising the discussions held at the EFRAG CFSS meeting of 18 September 2014, the EFRAG TEG conference calls of 16 September and 1 October 2014 and at the EFRAG TEG meeting of 8 and 9 October 2014 has been published and can be downloaded here.

10/10/2014 | EFRAG announces renewal of some places in its Insurance Accounting Working Group

EFRAG TEG has approved in its October meeting the renewal of some seats of the EFRAG Insurance Accounting Working Group.

06/10/2014 | Research Group paper on accounting for goodwill - comment period extended to 30 November

Constituents have an opportunity to provide their comments on the Discussion Paper until 30 November 2014

30/09/2014 | EFRAG calls again for public fatal flaw reviews

EFRAG has issued its letter calling on the IASB to enhance its quality control procedures prior to finalisation of a standard or a major amendment to a standard. EFRAG has been encouraged by our constituents to renew our recommendation that public fatal flaw reviews should take place.

03/09/2014 | Your opportunity to provide input to EFRAG activities!

EFRAG is offering you a number of opportunities to make a difference in the accounting debate in Europe!

01/09/2014 | Discussion Paper – Separate Financial Statements

The European Financial Reporting Advisory Group (EFRAG), the Spanish Instituto de Contabilidad y Auditoría de Cuentas (ICAC), the Italian Organismo Italiano di Contabilità (OIC) and the Dutch Raad voor de Jaarverslaggeving (RJ) have published today a Discussion Paper on ‘Separate Financial Statements’. The Discussion Paper is the result of a joint project as part of EFRAG’s proactive agenda.

14/08/2014 | EFRAG Short Discussion Series – Levies: what would have to be changed in IFRS for a different accounting outcome?

EFRAG has published the third paper in the Short Discussion Series. This paper considers which changes to IFRS would need to be made to achieve a different accounting treatment for levies whose obligating event occurs at a point in time.

09/07/2014 | EFRAG Discussion Paper Classification of Claims

EFRAG has published a Discussion Paper “Classification of Claims” to assist in developing an informed and reasoned approach to the claims side of the balance sheet, including the equity/liability distinction.

19/06/2014 | Reform of EFRAG Governance close to completion: General Assembly approves revised EFRAG Statutes and Internal Rules and welcomes eight new members!

EFRAG announces a major step forward in the implementation of the governance reform following the recommendations of Philippe Maystadt. On 16 June 2014, in an EFRAG General Assembly meeting, EFRAG’s existing 7 Member Organisations (BUSINESSEUROPE, EACB, EBF, EFAA, ESBG, FEE and Insurance Europe) have approved the revised EFRAG Statutes and Internal Rules and admitted 8 new members.

16/05/2014 | EFRAG Annual Review 2013

The EFRAG Annual Review 2013 has been published and is available for download.

EFRAG Focus

In charge of investment decisions? Your use of financial information is of interest to us!
EFRAG and ICAS are looking for users of financial statements that make investment decisions to participate in a study on the usage of financial information.


Projects: Invitation to Comment

Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses | Draft Comment Letter
Comments no later than : 28/11/2014

Proactive - Goodwill impairment and amortisation | Discussion Paper
Comments no later than : 28/11/2014

EFRAG Short Discussion Series - Levies: what would have to be changed in IFRS for a different accounting outcome? | Discussion Paper
Comments no later than : 15/12/2014

IFRS 15 Revenue from Contracts with Customers | Draft Endorsement Advice
Comments no later than : 15/12/2014

EFRAG Short Discussion Series - Presentation of reversal of acquisition step-ups | Discussion Paper
Comments no later than : 31/12/2014

Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account | Draft Comment Letter
Comments no later than : 31/12/2014

Proactive - Separate Financial Statements prepared under IFRS | Discussion Paper
Comments no later than : 31/12/2014

Rate-regulated Activities - Comprehensive Project | Draft Comment Letter
Comments no later than : 31/12/2014

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