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25/08/2015 | EFRAG Board Meeting Tuesday 1 September 2015

EFRAG announces that it will hold its EFRAG Board meeting on Tuesday 1 September 2015.

20/08/2015 | Conference: Conceptual Framework for Financial Reporting - will it meet European expectations?

EFRAG invites you to participate in a conference on the Conceptual Framework for Financial Reporting on 23 September 2015 in Brussels.

11/08/2015 | EFRAG Update July 2015

The July 2015 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.

10/08/2015 | EFRAG's draft comment letter on the IASB's ED/2015/4 Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS1, IAS 8, IAS 34, SIC-27 and SIC-32)

EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2015/4 Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32) and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 26 October 2015.

06/08/2015 | Joint Outreach Event on the Revision to the Conceptual Framework - Warsaw

EFRAG, the Polish Accounting Standards Committee (KSR) and the IASB, in cooperation with the World Bank, announce a joint outreach event to be held in Warsaw on Wednesday 30 September 2015.

05/08/2015 | EFRAG - EFFAS - AIAF - IASB Joint investor event - Milano 22 October

EFRAG, EFFAS, AIAF (Associazione Italiana degli Analisti e Consulenti Finanziari) in cooperation with the IASB are actively seeking input from investors!

04/08/2015 | EFRAG has published a feedback report on the results of the pre-endorsement questionnaire on IFRS 9

EFRAG has published a feedback report on the results of the pre-endorsement questionnaire on IFRS 9. The input was used by EFRAG in developing its (draft) endorsement advice for the European Commission on IFRS 9 Financial Instruments.

31/07/2015 | Joint Outreach Event on the Revision to the Conceptual Framework - Amsterdam

EFRAG, the Dutch Accounting Standards Board and the IASB announce a joint outreach event to be held in Amsterdam on 5 October 2015.

30/07/2015 | Joint Outreach Event on the Conceptual Framework - Madrid

EFRAG, the Spanish Institute for Accounting and Auditing (ICAC) and the IASB announce a joint outreach event to be held in Madrid on Monday 21 September 2015.

24/07/2015 | EFRAG’s draft comment letter on the IASB´s Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)

EFRAG has published its draft comment letter in response to the IASB´s Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) and seeks constituents’ views on the proposals. Comments on the draft comment letter are requested by 9 October 2015.

14/07/2015 | EFRAG publishes a Bulletin on profit or loss versus OCI

EFRAG has published a Bulletin to contribute to the discussion on what items should be reported in profit or loss and what items should be reported as items of other comprehensive income. The Bulletin is published to help form European views that are influential in the debate on the IFRS Conceptual Framework.

07/10/2015 | ARE YOU A FINANCIAL REPORTING PROFESSIONAL INTERESTED IN BRINGING THE EUROPEAN VIEW IN FINANCIAL REPORTING? JOIN EFRAG!

EFRAG is seeking financial reporting professionals to join the EFRAG team. We are looking for generalist IFRS experts and financial reporting professionals with insurance expertise to join our insurance team.

10/07/2015 | Joint Outreach Event on the Conceptual Framework - Oslo

EFRAG, the Norwegian Accounting Standards Board (NRS) and the IASB announce a joint outreach event to be held in Oslo on Wednesday 16 September 2015.

08/07/2015 | EFRAG document for public consultation on the IASB ED Conceptual Framework for Financial Reporting

EFRAG has published a document for public consultation on the IASB Exposure Draft Conceptual Framework for Financial Reporting. Comments are requested by 26 October 2015.

11/06/2015 | Update on the organisation of EFRAG

On 8 June, the EFRAG General Assembly welcomed the continuation of Roger Marshall as acting EFRAG Board President. EFRAG will continue to move forward under his leadership in all areas of EFRAG’s mandate until a permanent President is appointed

10/06/2015 | EFRAG Annual Review 2014 !

EFRAG is pleased to share the review of its 2014 important events and activities. Enjoy your reading!

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

Call for EFRAG TEG Applicants
EFRAG is calling for candidates for its Technical Expert Group since the present mandate period of six of the sixteen EFRAG TEG members expires on 31 March 2016, including that of the EFRAG TEG Chairman. It may be expected that some reappointments will take place. We recommend that all candidates should submit their candidatures by 8 October 2015 at the very latest.

Call for EFRAG TEG Chairman and CEO
EFRAG is calling for candidates to fulfil the position of EFRAG TEG Chairman and CEO as of 1 April 2016, as the mandate of Françoise Flores will expire on 31 March 2016. We are looking for candidates passionate with financial reporting issues and eager to take on this high profile and challenging function in the European and international financial reporting world. We recommend that all candidates should submit their applications by 8 October 2015 at the very latest.

EFRAG, the IASB and the National Standard Setters AAT, ANC, ASCG, FRC and OIC invite companies to participate in a public survey on impact of the forthcoming new IFRS on Leases on financial covenants in loan agreements
The IASB has completed its redeliberations in regard to the proposed new lease accounting requirements. The new IFRS on Leases is expected to be issued before the end of 2015. It will require lessees to recognise assets and liabilities for all identified leases. The amount of newly recognised lease liabilities is expected to be significant for many entities. Therefore, questions have been raised about the possible impact of the new IFRS on financial covenants in loan agreements that refer to measures of debt, net financial position or similar indicators. EFRAG, the IASB and the National Standard Setters are performing this public survey to acquire quantitative and qualitative information about how covenants are determined in Europe.

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 19 and IFRIC 14 - Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund from a defined benefit plan | Draft Comment Letter
Comments no later than : 09/10/2015

Conceptual Framework - Bulletin: Profit or loss versus OCI | Discussion Paper
Comments no later than : 26/10/2015

Conceptual Framework - IASB Exposure Draft Conceptual Framework for Financial Reporting | Draft Comment Letter
Comments no later than : 26/10/2015

Conceptual Framework - IASB Exposure Draft Updating References to the Conceptual Framework | Draft Comment Letter
Comments no later than : 26/10/2015

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

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