European Financial Reporting Advisory Group

Current Projects

Project Name

Project status

Project responsible

Amendments to IFRS 11 - Acquisition of an Interest in a Joint Operation

Draft Comment Letter

Anna Vidal

Classification and Measurement: Limited Amendments to IFRS 9

Final Comment Letter

Anna Vidal

Consolidation - Investment Entities

Final Endorsement Advice

Panagiotis Papadopoulos

Consolidation - Joint Arrangements and related standards

Final Endorsement Advice

Isabel Batista

Consolidation - Transition Guidance (Proposed amendments to IFRS 10)

Final Endorsement Advice

Apostolena Theodosiou

ED Revenue from Contracts with Customers (re-exposure)

Final Comment Letter

Rasmus Sommer

IASB Annual Improvements Project 2010-2012 cycle

Final Comment Letter

Giorgio Alessio Acunzo

IASB Annual Improvements Project 2011-2013 cycle

Final Comment Letter

Giorgio Alessio Acunzo

IFRS 1 Amendment: Severe Hyperinflation

Final Endorsement Advice

Anna Vidal

Insurance Contracts phase II

Final Comment Letter

Ralitza Ilieva

Leases - 2013 Exposure Draft

Seed

Filippo Poli

Regulatory Deferral Accounts - Interim Standard on RRA

Discussion Paper

Giorgio Alessio Acunzo

Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

Final Comment Letter

Filipe Camilo Alves

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

DP Fair Value Measurements

Final Comment Letter

Irina Ipatova

ED Discontinued Operations (Proposed amendments to IFRS 5)

Final Comment Letter

Irina Ipatova

ED Mandatory Effective Date of IFRS 9

Final Comment Letter

Marc Labat

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

European field-testing of the IASB ED Revenue from Contracts with Customers

Final Comment Letter

Rasmus Sommer

European Outreach on the IASB’s main projects

Draft Comment Letter

Irina Ipatova

Extractive Activities

Final Comment Letter

Pieter Dekker

Financial Instruments

Seed

Chiara Del Prete

IAS 27 Separate Financial Statements (amended 2011)

Published in Official Journal

Isabel Batista

IAS 28 Investments in Associates and Joint Ventures (amended 2011)

Published in Official Journal

Isabel Batista

IASB Annual Improvements Project 2008

Published in Official Journal

Stuart Studsrud

IASB Annual Improvements Project 2009

Published in Official Journal

Stuart Studsrud

IASB Annual Improvements Project 2009-2011 cycle

Published in Official Journal

Giorgio Alessio Acunzo

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 Amendment: Government Loans

Published in Official Journal

Giorgio Alessio Acunzo

IFRS 1 Amendment: Removal of Fixed Dates for First-time Adopters

Published in Official Journal

Anna Vidal

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 10 Consolidated Financial Statements

Published in Official Journal

Isabel Batista

IFRS 11 Joint Arrangements

Published in Official Journal

Isabel Batista

IFRS 12 Disclosure of Interests in Other Entities

Published in Official Journal

Isabel Batista

IFRS 13 Fair Value Measurement

Published in Official Journal

Michel Sibille

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 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

Rate-regulated Activities

Final Comment Letter

Isabel Batista

Revenue Recognition

Final Comment Letter

Rasmus Sommer