European Financial Reporting Advisory Group

Current Projects

Project Name

Project status

Project responsible

Proactive - A Disclosure Framework for the notes to the financial statements

Discussion Paper

Filippo Poli

Proactive - Business Combinations under Common Control

Discussion Paper

Sigvard Heurlin

Proactive - Financial Reporting for Corporate Income Taxes

Discussion Paper

Isabel Batista

Proactive - Goodwill impairment and amortisation

Seed

Rasmus Sommer

Proactive - Separate Financial Statements prepared under IFRS

Seed

Sigvard Heurlin

Proactive - The Role of the Business Model in Financial Statements

Seed

Jeff Waldier

Proactive - Use of Financial Statements

Seed

Rasmus Sommer

Completed/Past Agenda Projects

Project Name

Project status

Project responsible

EFRAG European Outreach on Proactive Discussion Papers 'Improving Financial reporting of Income Tax' project and on 'Accounting for Business Combination Under Common Control' Project

Seed

Giorgio Alessio Acunzo

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 - Considering the Effects of Accounting Standards

Discussion Paper

Apostolena Theodosiou

Proactive - Consultation on proactive work

Discussion Paper

Mario Abela