European Financial Reporting Advisory Group

Current Projects

Project Name

Project status

Project responsible

IFRIC - Put options written over Non-Controlling Interests

Final Comment Letter

Benjamin Reilly

IFRIC - Restructuring of Greek government bonds

Final Comment Letter

Panagiotis Papadopoulos

IFRIC Interpretation 21 - Levies

Final Comment Letter

Filipe Camilo Alves

Completed/Past Agenda Projects

Project Name

Project status

Project responsible

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 - 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

IFRIC Interpretation 20 - Stripping Cost in the Production Phase of a Surface Mine

Published in Official Journal

Giorgio Alessio Acunzo