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21/05/2015 | EFRAG Update May 2015

The May 2015 edition of EFRAG Update, summarising public technical discussions held and decisions made during the month, has been published and can be downloaded below. Previous publications of EFRAG Update can be found on the EFRAG Website.

20/05/2015 | EFRAG draft comment letter on the IASB's ED Effective Date of IFRS 15 (Proposed amendments to IFRS 15)

EFRAG has published its draft comment letter in response to the IASB Exposure Draft Effective Date of IFRS 15 (Proposed amendments to IFRS 15) and seeks constituents’ views on the proposal. Comments on the draft comment letter are requested by 25 June 2015.

19/05/2015 | EFRAG Endorsement Advice on Disclosure Initiative - Amendments to IAS 1

EFRAG has completed its due process regarding Disclosure Initiative - Amendments to IAS 1 and has submitted its Endorsement Advice Letter to the European Commission.

18/05/2015 | EFRAG - EFFAS/ABAF - IASB Investor Event: Could profit or loss (P&L) become more useful? And what is the role of other comprehensive income (OCI)?

EFRAG, EFFAS/ABAF and the IASB announce a new joint event for the Investor Community, taking place in Brussels on 1 July 2015 (14.00-18.00 hrs).

11/05/2015 | EFRAG requests comments on its draft endorsement advice on the Amendments to IFRS 10, IFRS 12 and IAS 28

EFRAG has issued a draft endorsement advice letter (with supporting appendices) and a separate invitation to comment relating to the endorsement for use in the EU of Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) (the Amendments). EFRAG is consulting on both its assessment of the Amendments against the technical criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good.

11/05/2015 | EFRAG’s comment letter on the IASB´s ED/2014/6 Disclosure Initiative (Proposed amendments to IAS 7)

EFRAG has published its comment letter in response to the IASB´s Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7).

04/05/2015 | EFRAG requests comments on its draft endorsement advice on IFRS 9 Financial Instruments

EFRAG has issued a draft endorsement advice letter (with supporting appendices) and a separate Invitation to Comment relating to the endorsement for use in the EU of IFRS 9 Financial Instruments (the Standard). EFRAG is consulting on both its assessment of the Standard against the technical criteria in the EU and on its assessment of whether IFRS 9 is conducive to the European public good (which includes the costs and benefits associated with implementing the Standard).

02/04/2015 | NEW EFRAG TEG COMPOSITION

The EFRAG Board appoints three new EFRAG TEG members to complete the EFRAG Technical Expert Group.

24/03/2015 | EFRAG’s draft comment letter on the IASB´s ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1

EFRAG has published its draft comment letter in response to the IASB´s Exposure Draft Classification of Liabilities - Proposed amendments to IAS 1 and seeks constituents’ views on the proposals. Comments on the draft comment letter are requested by 3 June 2015.

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

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.

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


Projects: Invitation to Comment

Amendments to IAS 1 - Classification of liabilities | Draft Comment Letter
Comments no later than : 03/06/2015

Amendments to IFRS 10 and IAS 28 - Investment Entities: Applying the Consolidation Exception | Draft Endorsement Advice
Comments no later than : 19/06/2015

Amendments to IFRS 15 - Effective date of IFRS 15 | Draft Comment Letter
Comments no later than : 25/06/2015

IFRS 9 - Financial Instruments | Draft Endorsement Advice
Comments no later than : 30/06/2015

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