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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

Amendments to IAS 1 - Presentation of Items of Other Comprehensive Income
Final Endorsement Advice Irina Ipatova
Amendments to IAS 12 Deferred Tax (2010): Recovery of Underlying Assets
Final Endorsement Advice Isabel Batista
Amendments to IAS 19 Employee Benefits: Defined Benefit Plans ED
Final Endorsement Advice Anna Vidal
Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics
Final Comment Letter Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk
Seed Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase C Measurement
Seed Sigvard Heurlin
Consolidation - Investment Entities
Final Comment Letter Panagiotis Papadopoulos
Consolidation - Transition Guidance (Proposed amendments to IFRS 10)
Draft Comment Letter Panagiotis Papadopoulos
Consolidation, Joint Arrangements and related standards
Draft Endorsement Advice Isabel Batista
ED Leases
Final Comment Letter Filippo Poli
ED Mandatory Effective Date of IFRS 9
Final Comment Letter Marc Labat
ED on Measurement of Liabilities in IAS 37
Final Comment Letter Filippo Poli
ED Revenue from Contracts with Customers (re-exposure)
Draft Comment Letter Rasmus Sommer
ESMA Consultation Paper - Considerations of materiality in financial reporting
Draft Comment Letter Michel Sibille
European field-testing of the IASB ED Revenue from Contracts with Customers
Seed Rasmus Sommer
European outreach meetings on the IASB agenda consultation
Seed Anna Vidal
Extractive Activities
Final Comment Letter Stuart Studsrud
Financial Instruments
Seed Chiara Del Prete
Financial Instruments - Asset Liability offsetting
Draft Endorsement Advice Marc Labat
Financial Instruments with Characteristics of Equity - Replacement of IAS 32
Seed Chiara Del Prete
Financial Instruments: (Replacement of IAS 39) Impairment
Final Comment Letter Panagiotis Papadopoulos
Financial Statement Presentation
Seed Irina Ipatova
IAS 27 Separate Financial Statements (amended 2011)
Draft Endorsement Advice Isabel Batista
IAS 28 Investments in Associates and Joint Ventures (amended 2011)
Draft Endorsement Advice Isabel Batista
IAS 33 - Earnings per Share (Simplifying EPS)
Final Comment Letter Rasmus Sommer
IAS 39 Replacement: Hedge Accounting
Final Comment Letter Marc Labat
IASB Agenda Consultation 2011
Final Comment Letter Ralitza Ilieva
IASB Annual Improvements Project 2009-2011 cycle
Final Comment Letter Giorgio Alessio Acunzo
IFRIC - Agenda Committee Issues
Seed Paul Ebling
IFRIC Interpretation 20 - Stripping Cost in the Production Phase of a Surface Mine
Final Endorsement Advice Giorgio Alessio Acunzo
IFRS 1 Amendment: Government Loans
Final Comment Letter Giorgio Alessio Acunzo
IFRS 1 Amendment: Removal of Fixed Dates for First-time Adopters
Final Endorsement Advice Anna Vidal
IFRS 1 Amendment: Severe Hyperinflation
Final Endorsement Advice Anna Vidal
IFRS 10 Consolidated Financial Statements
Final Comment Letter Latif Oylan
IFRS 11 Joint Arrangements
Draft Endorsement Advice Magdalena Zogala
IFRS 12 Disclosure of Interests in Other Entities
Draft Endorsement Advice Magdalena Zogala
IFRS 13 Fair Value Measurement
Final Endorsement Advice Michel Sibille
IFRS for SMEs Q&A 1-1 Use of the IFRS for SMEs in parent's separate financial statements
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 11-1 Fallback to IFRS 9 Financial Instruments
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 1-2 Captive insurance subsidiaries
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 1-3 Interpretation of 'traded in a public market'
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 1-4 Investment funds with only a few participants
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 30-1 Recycling of cumulative exchange differences on disposal of a subsidiary
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-1 Jurisdiction requires fallback to full IFRSs
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-2 Departure from a principle in the IFRS for SMEs
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-3 Prescription of the format of financial statements by local regulation
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A G-1 Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A G-2 Interpretation of 'undue cost or effort' and 'impracticable'
Draft Comment Letter Rasmus Sommer
IFRS Foundation Trustees' Strategy Review
Final Comment Letter Saskia Slomp
IFRS Foundation: Review of the IFRS Interpretations Committee
Final Comment Letter Isabel Batista
IFRS Interpretations Committee's tentative agenda decision on IAS 12 Income Tax – rebuttable presumption to determine the manner of recovery
Draft Comment Letter Isabel Batista
Insurance Contracts phase II
Final Comment Letter Ralitza Ilieva
Proactive - A Disclosure Framework for the notes to the financial statements
Seed Filippo Poli
Proactive - Business Combinations under Common Control
Discussion Paper Mario Abela
Proactive - Considering the Effects of Accounting Standards
Discussion Paper Mario Abela
Proactive - Financial Reporting for Corporate Income Taxes
Discussion Paper Isabel Batista
Proactive - Separate Financial Statements prepared under IFRS
Seed Irina Ipatova
Proactive - Use of Financial Statements
Seed Rasmus Sommer
Put options written over non-controlling interests
Final Comment Letter Stuart Studsrud
Rate-regulated Activities
Final Comment Letter Isabel Batista
The Role of the Business Model in Financial Reporting
Seed Jeff Waldier

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
Amendments to IFRS 7 Financial Instruments: Disclosures - Transfers of Financial Assets (previously 'Derecognition')
Published in Official Journal Chiara Del Prete
CESR Equivalence Project
Final Comment Letter Paul Ebling
CESR Recommendation on Alternative Performance Indicators
Final Comment Letter Paul Ebling
CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets
Final Comment Letter Paul Ebling
Compatibility Analysis IFRS for SMEs and the Council Directives
Final Comment Letter Rasmus Sommer
Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity
Final Comment Letter Sigvard Heurlin
Conceptual Framework for Financial Reporting: The Reporting Entity ED
Final Comment Letter Joaquin Sanchez-Horneros
Consistent Application of IFRS - EFRAG Discussion Paper
Final Comment Letter Paul Ebling
Credit Risk in Liability Measurement
Draft Comment Letter Marius Van Reenen
Criteria for Annual Improvements to IFRSs
Final Comment Letter Saskia Slomp
DP Fair Value Measurements
Final Comment Letter Irina Ipatova
DP Preliminary Views on Financial Statement Presentation
Final Comment Letter Ales Novak
Due Process of IASB - Draft Handbook of Consultative Arrangements
Final Comment Letter Paul Ebling
Due Process of IFRIC - Draft Due Process Handbook
Final Comment Letter Paul Ebling
ED Discontinued Operations (Proposed amendments to IFRS 5)
Final Comment Letter Irina Ipatova
ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
Final Comment Letter Irina Ipatova
ED Revenue from Contracts with Customers
Final Comment Letter Rasmus Sommer
EFRAG Enhancement
Discussion Paper Nathalie Saintmard
EFRAG Outreach on Financial Statement Presentation project
Draft Comment Letter Irina Ipatova
EFRAG procedures
Seed Stig Enevoldsen
EFRAG/ANC staff paper on the definition of an asset
Final Comment Letter Rasmus Sommer
Endorsement of existing standards as at 1 March 2002
Published in Official Journal Paul Ebling
European Outreach on the IASB’s main projects
Draft Comment Letter Irina Ipatova
FEE paper on 'Reporting Issues in relation to Endorsed IFRSs and Possible Implications for the Audit Report'
Final Comment Letter Paul Ebling
Financial crisis
Final Comment Letter Paul Ebling
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures
Published in Official Journal Paul Ebling
IAS 19 Amendments - Discount Rate for Employee Benefits
Final Comment Letter Joaquin Sanchez-Horneros
IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures
Published in Official Journal Paul Ebling
IAS 19 Amendments - Employee Benefits: The Asset Ceiling
Published in Official Journal Paul Ebling
IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation
Published in Official Journal Paul Ebling
IAS 23 Amendments - Borrowing Costs
Published in Official Journal Nasreen Vadachia
IAS 24 amendments 'Relationships with the State'
Published in Official Journal Isabel Batista
IAS 32 Amendment - Classification of Rights Issues
Published in Official Journal Kristy Robinson
IAS 32 Amendments - Financial Instruments: Disclosure and Presentation
Published in Official Journal Nico Deprez
IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Published in Official Journal Svetlana Boysen
IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I
Published in Official Journal Paul Ebling
IAS 37 and IAS 19 Amendments - Business Combinations Phase II
Final Comment Letter Filippo Poli
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions
Published in Official Journal Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out)
Published in Official Journal Paul Ebling
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option
Published in Official Journal Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities
Published in Official Journal Nico Deprez
IAS 39 Amendments Exposures Qualifying for Hedge Accounting
Published in Official Journal Svetlana Boysen
IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts
Published in Official Journal Nico Deprez
IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments
Published in Official Journal Svetlana Boysen
IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'
Published in Official Journal Svetlana Boysen
IAS 39 Replacement - Impairment of Financial Assets (Request for Information)
Final Comment Letter Kristy Robinson
IASB Annual Improvement Project 2007
Published in Official Journal Sven Morich
IASB Annual Improvements Project 2008
Published in Official Journal Stuart Studsrud
IASB Annual Improvements Project 2009
Published in Official Journal Stuart Studsrud
IASB Policy on Technical Corrections
Final Comment Letter Paul Ebling
IASB Request for views: Effective Dates and Transition Methods
Final Comment Letter Joaquin Sanchez-Horneros
IASB Work Programme
Final Comment Letter Paul Ebling
IASCF - Constitutional Review - concluded June 2005
Final Comment Letter Paul Ebling
IASCF - Constitutional Review - Concluded June 2010
Final Comment Letter Paul Ebling
IASCF - Review of the Constitution Part II
Final Comment Letter Nathalie Saintmard
IFRIC - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Published in Official Journal Paul Ebling
IFRIC - Changes in Contributions to Employee Share Purchase Plans
Final Comment Letter Paul Ebling
IFRIC - Changes in Existing Decommissioning, Restoration and Similar Liabilities
Published in Official Journal Paul Ebling
IFRIC - Customer Loyalty Programmes
Published in Official Journal Gregory Hodgkiss
IFRIC - Determining whether an Arrangement contains a lease
Published in Official Journal Paul Ebling
IFRIC - Emission Rights
Final Endorsement Advice Charlotte Norre
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
Final Comment Letter Paul Ebling
IFRIC - Group and Treasury Share Transactions
Published in Official Journal Isabel Batista
IFRIC - Hedges of a Net Investment in Foreign Operation
Published in Official Journal Svetlana Boysen
IFRIC - IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
Published in Official Journal Nasreen Vadachia
IFRIC - Interim Financial Reporting and Impairment
Published in Official Journal Paul Ebling
IFRIC - Members’ Shares in Co-operative Entities
Published in Official Journal Paul Ebling
IFRIC - Multi-employer plans
Final Comment Letter Paul Ebling
IFRIC - Reassessment of Embedded Derivatives
Published in Official Journal Paul Ebling
IFRIC - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Published in Official Journal Paul Ebling
IFRIC - Scope of IFRS 2
Published in Official Journal Paul Ebling
IFRIC - Scope of SIC 12
Published in Official Journal Paul Ebling
IFRIC - Waste Electrical and Electronic Equipment
Published in Official Journal Paul Ebling
IFRIC 12 - Service Concession Arrangements
Published in Official Journal Thomas Oversberg
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements
Published in Official Journal Jeff Waldier
IFRIC 15 - Real Estate Sales
Published in Official Journal Rasmus Sommer
IFRIC 17 - Distributions of Non-cash Assets to Owners
Published in Official Journal Isabel Batista
IFRIC 18 - Transfers of Assets from Customers
Published in Official Journal Isabel Batista
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Published in Official Journal Chiara Del Prete
IFRIC 9 and IAS 39 amendments 'Embedded Derivatives'
Published in Official Journal Svetlana Boysen
IFRIC 9 and IFRIC 16 proposed amendments
Published in Official Journal Chiara Del Prete
IFRS 1 - First Time Adoption of IFRSs: Restructured Version
Published in Official Journal Jeff Waldier
IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters
Published in Official Journal Stuart Studsrud
IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs
Published in Official Journal Charlotte Norre
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters
Published in Official Journal Jeff Waldier
IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
Published in Official Journal Charlotte Norre
IFRS 1 and IFRS 6 Amendments
Published in Official Journal Paul Ebling
IFRS 2 - Share-based Payment
Published in Official Journal Paul Ebling
IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations
Published in Official Journal Sven Morich
IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements
Published in Official Journal Filippo Poli
IFRS 3 - Business Combinations
Published in Official Journal Paul Ebling
IFRS 3 - Business Combinations Phase II
Published in Official Journal Isabel Batista
IFRS 3 Business Combinations Amendments - Combinations by Contract Alone or Involving Mutual Entities
Final Comment Letter Isabel Batista
IFRS 4 - Insurance Contracts
Published in Official Journal Paul Ebling
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
Published in Official Journal Paul Ebling
IFRS 6 - Exploration for and Evaluation of Mineral Resources
Published in Official Journal Paul Ebling
IFRS 7 - Financial Instruments: Disclosures
Published in Official Journal Paul Ebling
IFRS 7 amendments 'Investments in Debt Instruments'
Final Comment Letter Svetlana Boysen
IFRS 7 Amendments: Improving Disclosure About Financial Instruments
Published in Official Journal Emmanuel Gagneux
IFRS 8 - Segment Reporting - Short term convergence
Published in Official Journal Sigvard Heurlin
IFRS for SMEs / NPAEs
Final Comment Letter Rasmus Sommer
IFRS Foundation Strategy Review
Final Comment Letter Saskia Slomp
IFRS Interpretations Committee rejection notice: IAS 36 Impairment of Assets - Calculation of Value in Use
Draft Comment Letter Isabel Batista
Improvement Project
Published in Official Journal Paul Ebling
Management Commentary
Final Comment Letter Rasmus Sommer
Management Commentary - DP Stage
Discussion Paper Rasmus Sommer
Measurement - Objectives / Initial Recognition
Discussion Paper Nico Deprez
PAAinE - Conceptual framework
Discussion Paper Sigvard Heurlin
PAAinE - Equity/Liability
Discussion Paper Paul Ebling
PAAinE - Pensions
Discussion Paper Jeff Waldier
PAAinE - Performance Reporting - March 2009
Discussion Paper Irina Ipatova
PAAinE - Performance Reporting November 2006
Discussion Paper Paul Ebling
PAAinE - Revenue Recognition
Discussion Paper Paul Ebling
PAAinE - Stewardship
Discussion Paper Sigvard Heurlin
Proactive - Consultation on proactive work
Discussion Paper Mario Abela
Revenue Recognition
Final Comment Letter Rasmus Sommer

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