European Financial Reporting Advisory Group

Current Projects

Project Name

Project status

Project responsible

Amendments to IAS 1 - Presentation of Items of Other Comprehensive Income

Final Endorsement Advice

Irina Ipatova

Amendments to IAS 12 Deferred Tax (2010): Recovery of Underlying Assets

Final Endorsement Advice

Isabel Batista

Amendments to IAS 19 Employee Benefits: Defined Benefit Plans ED

Final Endorsement Advice

Anna Vidal

ED on Measurement of Liabilities in IAS 37

Final Comment Letter

Filippo Poli

Financial Instruments - Asset Liability offsetting

Draft Endorsement Advice

Marc Labat

Financial Instruments with Characteristics of Equity - Replacement of IAS 32

Seed

Chiara Del Prete

Financial Instruments: (Replacement of IAS 39) Impairment

Final Comment Letter

Panagiotis Papadopoulos

Financial Statement Presentation

Seed

Irina Ipatova

IAS 33 - Earnings per Share (Simplifying EPS)

Final Comment Letter

Rasmus Sommer

IAS 39 Replacement: Hedge Accounting

Final Comment Letter

Marc Labat

Completed/Past Agenda Projects

Project Name

Project status

Project responsible

Credit Risk in Liability Measurement

Draft Comment Letter

Marius Van Reenen

DP Preliminary Views on Financial Statement Presentation

Final Comment Letter

Ales Novak

EFRAG Outreach on Financial Statement Presentation project

Draft Comment Letter

Irina Ipatova

Endorsement of existing standards as at 1 March 2002

Published in Official Journal

Paul Ebling

IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures

Published in Official Journal

Paul Ebling

IAS 19 Amendments - Discount Rate for Employee Benefits

Final Comment Letter

Joaquin Sanchez-Horneros

IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures

Published in Official Journal

Paul Ebling

IAS 19 Amendments - Employee Benefits: The Asset Ceiling

Published in Official Journal

Paul Ebling

IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation

Published in Official Journal

Paul Ebling

IAS 23 Amendments - Borrowing Costs

Published in Official Journal

Nasreen Vadachia

IAS 24 amendments 'Relationships with the State'

Published in Official Journal

Isabel Batista

IAS 32 Amendment - Classification of Rights Issues

Published in Official Journal

Kristy Robinson

IAS 32 Amendments - Financial Instruments: Disclosure and Presentation

Published in Official Journal

Nico Deprez

IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation

Published in Official Journal

Svetlana Boysen

IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I

Published in Official Journal

Paul Ebling

IAS 37 and IAS 19 Amendments - Business Combinations Phase II

Final Comment Letter

Filippo Poli

IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions

Published in Official Journal

Nico Deprez

IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out)

Published in Official Journal

Paul Ebling

IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option

Published in Official Journal

Nico Deprez

IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities

Published in Official Journal

Nico Deprez

IAS 39 Amendments Exposures Qualifying for Hedge Accounting

Published in Official Journal

Svetlana Boysen

IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts

Published in Official Journal

Nico Deprez

IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments

Published in Official Journal

Svetlana Boysen

IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'

Published in Official Journal

Svetlana Boysen

IAS 39 Replacement - Impairment of Financial Assets (Request for Information)

Final Comment Letter

Kristy Robinson

Improvement Project

Published in Official Journal

Paul Ebling