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
PIR IFRS 9 Classification and Measurement - EFRAG subtopic equity non-recycling
Responsibles
Sapna Heeralall
Vincent Papa
Phase
Research phase
Topics
Equity, financial instruments and hedging
Pollutant Pricing Mechanisms- EFRAG research project
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Research phase
Topics
Specific activities
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Juan Jose Gomez de la Calzada
Aleksandra Sivash
Phase
Exposure draft consultation
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Connectivity between Financial Reporting and Sustainability Reporting
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Research phase
Pollutant pricing reporting
Responsibles
Didrik Thrane-Nielsen
Phase
Research phase
Topics
Specific activities
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Concluded
Topics
Concepts and general guidance
Management commentary practice statement- IASB standard setting
Responsibles
Vincent Papa
Vasileios Dionelis
Phase
Monitoring
Topics
Specific activities