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24/02/2015 | Summary report of EFRAG - EFFAS/ABAF - IASB Joint User Event on Rate-regulated Activities

EFRAG, EFFAS/ABAF and the IASB are pleased to publish a summary report of their fourth user event held on 18 December 2014. The joint user event discussed the IASB Discussion Paper Reporting the Financial Effects of Rate Regulation.

18/02/2015 | Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Recommendation to postpone the Endorsement Process

EFRAG has recommended to the European Commission to postpone the endorsement process on the amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture until the IASB’s project on Elimination of gains or losses arising from transactions between an entity and its associate or joint venture is completed.

12/02/2015 | EFRAG has published a feedback statement on input received during outreach activities conducted with European users on the IASB’s Discussion Paper Reporting the Financial Effects of Rate Regulation

EFRAG has issued a feedback statement that summarises the views expressed by European users during the outreach activities on the IASB’s Discussion Paper Reporting the Financial Effects of Rate Regulation.

11/02/2015 | EFRAG’s draft comment letter on the IASB´s ED/2014/6 Disclosure Initiative (Proposed amendments to IAS 7)

EFRAG has published its draft comment letter in response to the IASB´s Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7) and seek for constituents’ views on the proposals in the exposure draft. Responses to the draft comment letter and to the questions in it are requested by 16 April 2015.

09/02/2015 | EFRAG Update January 2015

The January 2015 edition of EFRAG Update, summarising public technical discussions held and decisions made during the month, has been published and can be downloaded here.

09/02/2015 | EFRAG publishes a feedback statement that summarises the responses received on the Short Discussion Series paper 'Levies: What would have to be changed in IFRS for a different accounting outcome?'

EFRAG published today a feedback statement summarising the main messages from respondents to the Short Discussion Paper

05/02/2015 | EFRAG publishes a feedback statement of the responses to the Short Discussion Series paper 'Presentation of the reversal of acquisition step-ups'

EFRAG published today a feedback statement summarising the main messages from respondents to the Short Discussion Paper

04/02/2015 | EFRAG's Final Endorsement Advice on the Annual Improvements to IFRSs 2012-2014 Cycle

EFRAG has completed its due process regarding the Annual Improvements to IFRSs 2012-2014 Cycle and has submitted its Endorsement Advice Letter to the European Commission.

04/02/2015 | EFRAG, the OIC and the ASBJ have published a feedback statement that summarises the responses received on the Discussion Paper “Should Goodwill Still Not Be Amortised? - Accounting and Disclosure for Goodwill

EFRAG, the Italian Standard Setter (OIC) and Accounting Standard Board of Japan (ASBJ) jointly published a feedback statement summarising comments received on the Discussion Paper “Should Goodwill Still Not Be Amortised? - Accounting and Disclosure for Goodwill.

04/02/2015 | EFRAG endorsement status report

EFRAG has issued its endorsement advice on the Annual Improvements to IFRSs 2012-2014 Cycle. Therefore, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu point 'Endorsement Status'.

02/02/2015 | EFRAG extends comments deadline on its 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 decided to extend its own comments deadline to allow all interested stakeholders more time to respond to its draft comment letter on the IASB's Exposure Draft Classification and Measurement of Share-based Payment Transactions. Comments deadline is extended to 9 March 2015.

16/01/2015 | EFRAG contributes to the review of the IASB Accounting Standards Advisory Forum (ASAF)

EFRAG considers ASAF a success and supports its main features. However EFRAG identifies areas for improvement in the use of ASAF as an advisory body and the communication on ASAF activities.

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.

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.

EFRAG Focus

SEEKING A NEW CHALLENGE? JOIN EFRAG!
EFRAG is seeking financial reporting professionals with IFRS expertise to join its technical staff!

Call for EFRAG TEG Applicants
EFRAG is calling for candidates for its Technical Expert Group in order to fill two remaining vacancies following the latest appointments to EFRAG TEG. These vacancies should be fulfilled as of 1 April 2015 or as soon as possible thereafter. EFRAG is looking for one preparer with industrial or commercial background and one auditor. Applications by auditors with specific insurance expertise will be particularly welcome. All other applications and indications of interest are welcome, and will be considered in the perspective of the 2016 EFRAG TEG rotation process. We invite all candidates to submit their candidatures at the very latest by 26 February 2015.


Projects: Invitation to Comment

Amendments to IFRS 2: Narrow scope amendments (2014) | Draft Comment Letter
Comments no later than : 09/03/2015

Amendments to IAS 7 - Disclosure Initiative (short term project) | Draft Comment Letter
Comments no later than : 16/04/2015

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