Financial reporting
Projects
In this section of EFRAG’s website you have access to EFRAG’s past and current activities including descriptions, related documents and news items. Please use the available filters or search function to find a project.
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Governance, politics, policies and priorities
- Non-financial assets
- Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Specific activities
- Open for comment
Post-implementation Review IFRS 9 - Financial instruments - Hedge accounting
Responsibles
Didrik Thrane-Nielsen
Serge Vinogradov
Phase
Monitoring
Amendments to the Fair Value Option (IAS 28)
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Voluntary ESAP template for SMEs and Startups – assessment
Responsibles
Aleksandra Sivash
Rasmus Sommer
Galina Borisova
Phase
Consultation
Statement of Cash Flows and Related Matters
Responsibles
Ioana Kiss
Vincent Papa
Phase
Monitoring
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
EFRAG Due Process Procedures for Financial Reporting - 2024 Consultation
Responsibles
Filipe Alves
Phase
Consultation
Topics
Governance, politics, policies and priorities
Intangible Assets
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Monitoring
Topics
Specific activities
Financial Instruments with Characteristics of Equity (FICE) - Standard-setting
Responsibles
Didrik Thrane-Nielsen
Sapna Heeralall
Phase
Monitoring
Topics
Equity, financial instruments and hedging
Amortised Cost Measurement
Responsibles
Didrik Thrane-Nielsen
Serge Vinogradov
Phase
Monitoring
Topics
Equity, financial instruments and hedging