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
- Non-financial assets
- Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Revenue and grants
- SME accounting
- Specific activities
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Monitoring
EFRAG Research Project on the Statement of Cash Flows
Responsibles
Rasmus Sommer
Phase
Research phase
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Connectivity between Financial Reporting and Sustainability Reporting
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Research phase
Amendments to the Classification and Measurement of Financial Instruments
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Endorsement consultation
Topics
Equity, financial instruments and hedging
IFRS 15 Post-implementation Review
Responsibles
Vincent Papa
Juan Jose Gomez de la Calzada
Phase
Monitoring
Topics
Revenue and grants
IFRS 18 Presentation and Disclosure in Financial Statements
Responsibles
Kathrin Schoene
Aleksandra Sivash
Monica Franceschini
Phase
Endorsement consultation
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Financial Instruments with Characteristics of Equity (FICE) - 2023 Exposure Draft
Responsibles
Sapna Heeralall
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Aleksandra Sivash
Phase
Monitoring
Topics
Concepts and general guidance