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12/02/2016 | EFRAG's Comment Letter on the Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments

EFRAG has issued its Comment Letter on the Draft IFRIC Interpretation Uncertainty over Income Tax Treatments

12/02/2016 | Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – letter to the European Commission

EFRAG has sent a letter to the European Commission after IASB published revised amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture postponing their effective date indefinitely. In this letter, EFRAG brings a number of issues to the European Commission’s attention before it takes a decision on the endorsement process on the two published amendments to IFRS 10 and IAS 28.

08/02/2016 | EFRAG's Comment Letter and Feedback Statement on the IASB's Draft Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration

EFRAG has issued its Comment Letter and Feedback Statement on the IASB's Draft Interpretation Foreign Currency Transactions and Advance Consideration.

05/02/2016 | EFRAG Update January

The January 2016 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below. Previous publications of the EFRAG Update can be found on the EFRAG Website.

04/02/2016 | EFRAG TEG Meeting Wednesday 24 & Thursday 25 February 2016

EFRAG announces that it will hold its EFRAG TEG meeting on Wednesday 24 and Thursday 25 February 2016.

01/02/2016 | Feedback Statement on the Request for Views IASB 2015 Agenda Consultation

EFRAG has published a feedback statement following the publication of its final comment letter on the IASB 2015 Agenda Consultation.

29/01/2016 | EFRAG endorsement status report

On 29 January 2016, the IASB issued Amendments to IAS 7: Disclosure Initiative. As a result, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu point 'Endorsement Status'.

19/01/2016 | EFRAG’s response to the 2015 IASB Agenda Consultation

EFRAG has published its final comment letter in response to the Request for Views of August 2015 IASB Agenda Consultation discussing the main priorities for the IASB’s work plan.

19/01/2016 | EFRAG endorsement status report

On 19 January 2016, the IASB issued Amendments to IAS 12 Income Taxes entitled Recognition of Deferred Tax Assets for Unrealised Losses. As a result, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu point 'Endorsement Status'.

13/01/2016 | Summary report of EFRAG - DI - DASC - IASB Joint Outreach Event on the EFRAG and IASB Agenda Consultation

EFRAG, the Confederation of Danish Industry (DI), the Danish Accounting Standards Committee (DASC) and the IASB are pleased to publish a summary report of their outreach event in Copenhagen on 25 November 2015. In the outreach event participants discussed the EFRAG and IASB Agenda Consultation

12/01/2016 | Summary report of EFRAG Outreach Event on Conceptual Framework For Financial Reporting in Brussels

EFRAG is pleased to publish a summary report of its outreach event in Brussels on 23 September 2015. In the outreach event participants discussed the Conceptual Framework for Financial Reporting and the results of an academic study, sponsored by EFRAG and the ICAS, on professional investors’ financial information usage.

21/12/2015 | EFRAG TEG ROTATION 2016: appointments and reappointments

On 24 November, the EFRAG Board decided to appoint Nicklas Grip as EFRAG TEG vice-Chair. The Board also appointed Søren Kok Olsen and Nicolas de Paillerets as new TEG Members. Christian Chiarasini and Serge Pattyn have seen their mandates renewed for another 2-year term.

10/12/2015 | EFRAG's draft comment letter on the IASB's ED/2015/9 Transfers of Investment Property

EFRAG issued its draft comment letter on the IASB's Exposure Draft ED/2015/9 Transfers of Investment Property: Proposed Amendment to IAS 40. EFRAG requests comments by 15 March 2016.

27/11/2015 | EFRAG's draft comment letter on the IASB's Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements

EFRAG has published its draft comment letter in response to the Draft IFRS Practice Statement: Application of Materiality to Financial Statements and seeks constituents’ views on the proposals. Comments on the draft comment letter and inputs to the questions in it are requested by 15 February 2016.

EFRAG Focus

ARE YOU A FINANCIAL REPORTING PROFESSIONAL INTERESTED IN BRINGING THE EUROPEAN VIEW IN FINANCIAL REPORTING? JOIN EFRAG!
EFRAG is seeking financial reporting professionals with IFRS expertise to join the EFRAG team.

EFRAG Updates
The EFRAG Update is published on a monthly basis to inform constituents about due process publications, public technical discussions held and decisions taken during that month. You can access current and past editions here.

NEW EFRAG TEG CHAIRMAN AND CEO IN 2016
On 16 December, the EFRAG Board decided to appoint Andrew Watchman as the new EFRAG TEG Chairman and CEO starting April 2016.


Projects: Invitation to Comment

Disclosure Initiative - Materiality | Draft Comment Letter
Comments no later than : 15/02/2016

Amendments to IAS 40 - Transfers of Investment Property | Draft Comment Letter
Comments no later than : 15/03/2016

The Statement of Cash Flows: issues for Financial Institutions | Discussion Paper
Comments no later than : 31/03/2016

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