European Financial Reporting Advisory Group

Current Projects

Project Name

Project status

Project responsible

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 Revenue from Contracts with Customers (re-exposure)

Draft Comment Letter

Rasmus Sommer

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

Seed

Rasmus Sommer

Extractive Activities

Final Comment Letter

Stuart Studsrud

Financial Instruments

Seed

Chiara Del Prete

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

IASB Annual Improvements Project 2009-2011 cycle

Final Comment Letter

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

Insurance Contracts phase II

Final Comment Letter

Ralitza Ilieva

Rate-regulated Activities

Final Comment Letter

Isabel Batista

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 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 Outreach on the IASB’s main projects

Draft Comment Letter

Irina Ipatova

IASB Annual Improvements Project 2008

Published in Official Journal

Stuart Studsrud

IASB Annual Improvements Project 2009

Published in Official Journal

Stuart Studsrud

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 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

Revenue Recognition

Final Comment Letter

Rasmus Sommer