News | EFRAG

Deadline extended for survey on expected IFRS 20 impacts for non-energy rate-regulated entities

European rate-regulated entities operating outside the energy sector can now submit their feedback by 30 April 2026

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EFRAG Proposes Deferral of IFRS 20 Effective Date to 1 January 2030

The suggested deferral will allow the effective implementation of the new Standard

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EFRAG launches short survey to identify participants for fieldwork on Risk Mitigation Accounting

IFRS preparers from banks, insurers, financial conglomerates and other entities are invited to complete the 15-min survey by 15 April 2026.

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EFRAG publishes Feedback Statement on Post-Implementation Review of IFRS 16 Leases

Discover stakeholder feedback collected by EFRAG in response to the IASB’s IFRS 16 Request for Information issued in June 2025.

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EFRAG releases Draft Comment Letter on IASB´s Proposed amendments to IAS 28 on the Fair Value Option for Investments in Associates and Joint Ventures

Stakeholders are invited to provide feedback on EFRAG's Draft Comment Letter by 7 April.

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EFRAG issues Endorsement Advice on Amendments to IAS 21

EFRAG recommends EU endorsement of Amendments to IAS 21, concluding the translation approach improves consistency and comparability

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