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19/12/2014 | EFRAG's Final Endorsement Advice on IAS 27 - Equity Method in Separate Financial Statements

EFRAG has completed its due process regarding the amendments to IAS 27 Equity Method in Separate Financial Statements (The Amendments) and has submitted its Endorsement Advice Letter to the European Commission.

16/12/2014 | EFRAG’s draft comment letter on the IASB´s ED/2014/5 - Classification and Measurement of Share-based Payment Transactions - Proposed amendments to IFRS 2

EFRAG has published its draft comment letter in response to the IASB´s Exposure Draft Classification and Measurement of Share-based Payment Transactions. Responses to the draft comment letter are requested by 30 January 2015.

16/12/2014 | In charge of investment decisions? More time to participate in our study!

EFRAG and ICAS have extended the interview period for the study on the usage of financial information to the end of February 2015.

15/12/2014 | NEW EFRAG TEG MEMBERS APPOINTED

The EFRAG Board decided in its first meeting on 21 November to appoint six new EFRAG TEG members as part of the enlarged EFRAG TEG in the new EFRAG governance structure.

02/12/2014 | EFRAG welcomes formal integration of effect analyses in the IASB standard-setting process

EFRAG welcomes the report of the IASB Effects Analysis Consultative Group and the decision of the IASB to implement the recommendations made in the report. This formalises a positive response to Europe’s long standing call for effect analyses to be conducted by the IASB before any IFRS would be published. EFRAG’s efforts in stimulating debate and conducting field tests in a joint effort with National Standard Setters in Europe from 2011 onwards have been a significant contribution to this positive outcome.

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.

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.

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.

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.

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

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

Amendments to IFRS 2: Narrow scope amendments (2014) | Draft Comment Letter
Comments no later than : 30/01/2015

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