European Financial Reporting Advisory Group

Current Projects

Project Name

Project status

Project responsible

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

The Role of the Business Model in Financial Reporting

Seed

Jeff Waldier

Completed/Past Agenda Projects

Project Name

Project status

Project responsible

EFRAG/ANC staff paper on the definition of an asset

Final Comment Letter

Rasmus Sommer

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