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Current Projects

  Project Name   Project status
  Project responsible
   
  
 
Accounting for stripping cost in the production phase - IFRIC X
Seed Marius Van Reenen
Amendments to IAS 19 Employee Benefits: Defined Benefit Plans ED
Draft Comment Letter Joaquin Sanchez-Horneros
Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics
Final Comment Letter Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk
Seed Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase C Measurement
Seed Sigvard Heurlin
Conceptual Framework for Financial Reporting: The Reporting Entity ED
Final Comment Letter Joaquin Sanchez-Horneros
Derecognition
Final Comment Letter Kristy Robinson
ED 10 - Consolidated Financial Statements
Final Comment Letter Michelle Crisp
ED Discontinued Operations (Re-exposure of Proposed Amendments to IFRS 5)
Seed Irina Ipatova
ED Fair value measurement guidance
Final Comment Letter Jeff Waldier
ED Fair Value Option for Financial Liabilities
Final Comment Letter Marius Van Reenen
ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
Draft Comment Letter Marius Van Reenen
ED on Measurement of Liabilities in IAS 37
Draft Comment Letter Filippo Poli
ED Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1)
Draft Comment Letter Irina Ipatova
ED Revenue from Contracts with Customers
Draft Comment Letter Rasmus Sommer
EFRAG Outreach on Financial Statement Presentation project
Draft Comment Letter Irina Ipatova
EFRAG/ANC staff paper on the definition of an asset
Final Comment Letter Sigvard Heurlin
EFRAG-FEE Paper: Impairment of Financial Assets
Discussion Paper Kristy Robinson
Extractive Activities
Final Comment Letter Marius Van Reenen
Fair Value Measurements
Final Comment Letter Jeff Waldier
FASB ED Accounting for Financial Instruments
Draft Comment Letter Chiara Del Prete
Financial Instruments Accounting
Final Comment Letter Svetlana Boysen
Financial Instruments with Characteristics of Equity - Replacement of IAS 32
Seed Marius Van Reenen
Financial Instruments: IAS 39 Replacement - Classification and Measurement
Draft Endorsement Advice Svetlana Boysen
IAS 12 Amendments - Income Taxes: Short Term Convergence
Final Comment Letter Isabel Batista
IAS 19 Amendments - Discount Rate for Employee Benefits
Final Comment Letter Joaquin Sanchez-Horneros
IAS 19 Amendments - Employee Benefits - Short term improvements
Final Comment Letter Joaquin Sanchez-Horneros
IAS 19: Termination benefits
Seed Joaquin Sanchez-Horneros
IAS 24 Amendments - Related Party Disclosures
Final Comment Letter Marius Van Reenen
IAS 24 amendments 'Relationships with the State'
Final Endorsement Advice Marius Van Reenen
IAS 31 Replacement - Interests in Joint Ventures
Final Comment Letter Gregory Hodgkiss
IAS 33 - Earnings per Share (Simplifying EPS)
Final Comment Letter Rasmus Sommer
IAS 39 Replacement: Amortised Cost and Impairment
Final Comment Letter Kristy Robinson
IAS 39 replacement: hedge accounting
- Svetlana Boysen
IASB - FASB Convergence Discussions
Final Comment Letter Françoise Flores
IASB Annual Improvements Project 2009
Final Endorsement Advice Stuart Studsrud
IASB Financial Statement Presentation Project
Final Comment Letter Ales Novak
IASB Work Plan post June 2011
Draft Comment Letter Mario Abela
IASCF - Review of the Constitution Part II
Final Comment Letter Nathalie Saintmard
IFRIC - Agenda Committee Issues
Seed Paul Ebling
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements
Final Endorsement Advice Jeff Waldier
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Final Endorsement Advice Marius Van Reenen
IFRIC 9 and IFRIC 16 proposed amendments
Draft Endorsement Advice Svetlana Boysen
IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters
Final Endorsement Advice Stuart Studsrud
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters
Final Endorsement Advice Jeff Waldier
IFRS 5 - Discontinued Operations
Final Comment Letter Marius Van Reenen
IFRS 7 amendments 'Investments in Debt Instruments'
Final Comment Letter Svetlana Boysen
Insurance Accounting
Seed Annemiek Vromans
Insurance Contracts phase II
Final Comment Letter Annemiek Vromans
Leases
Final Comment Letter Filippo Poli
Liabilities and Equity Accounting
Final Comment Letter Svetlana Boysen
Management Commentary
Final Comment Letter Rasmus Sommer
PAAinE Business Combinations under Common Control
Seed Sigvard Heurlin
Post Employment Benefits
Seed Joaquin Sanchez-Horneros
Proactive - Disclosure Framework
Seed Filippo Poli
Proactive - Financial Reporting for Corporate Income Taxes
Seed Isabel Batista
Proactive Accounting Activities in Europe (PAAinE)
Seed Stig Enevoldsen
Rate-regulated Activities
Final Comment Letter Isabel Batista
The IASB's request for views on the FASB's proposals
Final Comment Letter Svetlana Boysen

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
CESR Equivalence Project
Final Comment Letter Paul Ebling
CESR Recommendation on Alternative Performance Indicators
Final Comment Letter Paul Ebling
CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets
Final Comment Letter Paul Ebling
Compatibility Analysis IFRS for SMEs and the Council Directives
Final Comment Letter Rasmus Sommer
Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity
Final Comment Letter Sigvard Heurlin
Consistent Application of IFRS - EFRAG Discussion Paper
Final Comment Letter Paul Ebling
Credit Risk in Liability Measurement
Draft Comment Letter Gregory Hodgkiss
Due Process of IASB - Draft Handbook of Consultative Arrangements
Final Comment Letter Paul Ebling
Due Process of IFRIC - Draft Due Process Handbook
Final Comment Letter Paul Ebling
EFRAG Enhancement
Discussion Paper Nathalie Saintmard
EFRAG procedures
Seed Stig Enevoldsen
Endorsement of existing standards as at 1 March 2002
Published in Official Journal Paul Ebling
FEE paper on 'Reporting Issues in relation to Endorsed IFRSs and Possible Implications for the Audit Report'
Final Comment Letter Paul Ebling
Financial crisis
Final Comment Letter Paul Ebling
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures
Published in Official Journal Paul Ebling
IAS 1 Amendments - Presentation of Financial Statements: Revised Presenation
Published in Official Journal Thomas Oversberg
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 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
IASB Annual Improvement Project 2007
Published in Official Journal Sven Morich
IASB Annual Improvements Project 2008
Published in Official Journal Stuart Studsrud
IASB Policy on Technical Corrections
Final Comment Letter Paul Ebling
IASB Work Programme
Final Comment Letter Paul Ebling
IASCF - Constitutional Review - concluded June 2005
Final Comment Letter Paul Ebling
IASCF - Constitutional Review - Concluded June 2010
Final Comment Letter Paul Ebling
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 - Determining whether an Arrangement contains a lease
Published in Official Journal Paul Ebling
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 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 9 and IAS 39 amendments 'Embedded Derivatives'
Published in Official Journal Svetlana Boysen
IFRS 1 - First Time Adoption of IFRSs: Restructured Version
Published in Official Journal Jeff Waldier
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 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 3 Business Combinations Amendments - Combinations by Contract Alone or Involving Mutual Entities
Final Comment Letter 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: Improving Disclosure About Financial Instruments
Published in Official Journal Emmanuel Gagneux
IFRS 8 - Segment Reporting - Short term convergence
Published in Official Journal Sigvard Heurlin
IFRS for SMEs / NPAEs
Final Comment Letter Rasmus Sommer
Improvement Project
Published in Official Journal Paul Ebling
Management Commentary - DP Stage
Discussion Paper Rasmus Sommer
Measurement - Objectives / Initial Recognition
Discussion Paper Nico Deprez
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
Revenue Recognition
Final Comment Letter Rasmus Sommer

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