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14/04/2014 | EFRAG INSIDER - First 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.

14/04/2014 | EFRAG's report on the findings from the limited survey on the proposed simplifications to IASB ED Leases

EFRAG released a report that summarises the findings from a limited survey on the proposed simplifications to the accounting for lessees under IASB’s Exposure Draft Leases. The limited survey was carried out by EFRAG in association with the standards setters from France, Germany, Italy and the UK (ANC, ASCG, FRC and OIC, respectively).

11/04/2014 | EFRAG's Draft Comment Letter on the IASB's ED/2014/1 Disclosure Initiative (Amendments to IAS 1)

EFRAG published its Draft Comment Letter on the IASB's ED/2014/1 Disclosure Initiative (Amendments to IAS 1). Comments are requested by 12 May 2014.

09/04/2014 | EFRAG’s feedback statement on the IASB’s ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle

EFRAG publishes a feedback statement following the publication of its final comment letter on the IASB’s exposure draft Annual Improvements to IFRSs 2012-2014 Cycle

08/04/2014 | EFRAG Update March / April 2014

The March / April 2014 edition of EFRAG Update, summarising the discussions held on the EFRAG TEG conference calls of 11 and 21 March 2014 and at the EFRAG TEG meeting of 2-3 April 2014, has been published and can be downloaded here.

03/04/2014 | EFRAG’s feedback statement on the IASB’s ED/2013/9 Proposed Amendments to the IFRS for SMEs

EFRAG publishes a feedback statement following the publication of its final comment letter on the ED/2013/9 Proposed Amendments to the IFRS for SMEs

28/03/2014 | Letter expressing concern prior to publication of amendments to IAS 28

EFRAG has sent a letter to the IASB expressing concern that forthcoming amendments to IAS 28 would result in conflicts with existing IFRS, economically similar transactions being accounted for differently and deferred recognition of losses. EFRAG also sets out a potential alternative accounting model that is consistent with both current practice and existing IFRS.

24/03/2014 | Reminder-Call for Evidence: EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to share their experiences with IFRS 3 – Business Combinations

In January 2014, the IASB commenced work on the Post-implementation review of IFRS 3 Business Combinations and published a Request for Information with a comment period of 120 days. EFRAG and National Standard Setters are performing outreach activities to learn whether IFRS 3 is working as intended for European companies applying IFRS. This outreach is carried out by EFRAG with the National Standard Setters ANC, ASCG, FRC and the OIC in coordination with the IASB staff.

06/03/2014 | Input received at Warsaw Joint Outreach Event on the Review of the Conceptual Framework

EFRAG and the Polish Accounting Standards Committee (KSR) have published a summary of their joint outreach event on the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting. The joint outreach event was held in cooperation with the IASB and the World Bank Centre for Financial Reporting Reform within the framework of the Swiss-Polish Cooperation Programme and took place on 19 November 2013.

04/03/2014 | EFRAG - EFFAS/ABAF - IASB User Event - Reflecting dynamic risk management through macro hedge accounting?

EFRAG, EFFAS/ABAF and the IASB announce the second in their series of joint events for the User Community.

17/01/2014 | EFRAG Short Discussion Series - The Equity Method: a measurement basis or one-line consolidation?

EFRAG has published the first paper in a new Short Discussion Series addressing topical and problematic issues in financial reporting.

18/12/2013 | EFRAG, ANC AND FRC ISSUE A RESEARCH PAPER: THE ROLE OF THE BUSINESS MODEL in FINANCIAL STATEMENTS

The European Financial Reporting Advisory Group (EFRAG), the Autorité des Normes Comptables (ANC) in France, and the Financial Reporting Council (FRC) in the United Kingdom have published today a Research Paper, ‘The Role of the Business Model in Financial Statements’. The Research Paper is the result of a joint project between EFRAG, the ANC and the FRC, as part of EFRAG’s proactive agenda.

EFRAG Focus

APPOINTMENT OF PATRICIA MCBRIDE AS EFRAG TECHNICAL DIRECTOR
EFRAG, the European Financial Reporting Advisory Group, today announced the appointment of Patricia McBride as Technical Director, effective end of April 2014. In this capacity, Patricia McBride will succeed Pieter Dekker who will leave EFRAG early April, after four years of outstanding contributions to EFRAG’s technical activities.

NEW EFRAG TEG COMPOSITION AS OF APRIL 2014
The EFRAG Supervisory Board reappoints Mike Ashley as EFRAG TEG Vice-Chairman. Joanna Frykowska, Nicklas Grip, Serge Pattyn and Andrea Toselli are reappointed and Christian Chiarasini, Ernst & Young France, is appointed as EFRAG TEG member(s).

DO NOT MISS YOUR NEXT JOB OPPORTUNITY: JOIN EFRAG!
EFRAG is seeking financial reporting professionals with IFRS expertise to join its technical staff!


Projects: Invitation to Comment

ESMA Consultation Paper - Guidelines on Alternative Performance Measures | Draft Comment Letter
Comments no later than : 25/04/2014

Conceptual Framework - Bulletin: Complexity | Discussion Paper
Comments no later than : 30/04/2014

Amendments to IAS 1 - Disclosure Initiative (short term project) | Draft Comment Letter
Comments no later than : 12/05/2014

EFRAG Short Discussion Series - The Equity Method: A measurement basis or one-line consolidation? | Discussion Paper
Comments no later than : 15/05/2014

Proactive - The Role of the Business Model in Financial Statements | Discussion Paper
Comments no later than : 31/05/2014

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