Projects
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
Open for comment
EFRAG Due Process Procedures for Financial Reporting - 2024 Consultation
Responsibles
Rasmus Sommer
Filipe Alves
Galina Borisova
Phase
Consultation
Topics
Governance, politics, policies and priorities
Intangible Assets
Responsibles
Kathrin Schoene
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
Sector Classification (SEC1&2) standard - research phase
Responsibles
Didier Andries
Stefano Maneri
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Sector Classification and approach (SEC1) standard setting
Responsibles
Didier Andries
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Financial Institutions standard setting
Responsibles
Fredré Ferreira
Didier Andries
Gemma Sanchez Danes
Marie Falk
Elisa Bevilacqua
Abigail Levrau
Road Transport (TRO) standard - research phase
Responsibles
Paolo Mazzeo
Stefano Maneri
Chiara Del Prete
Gemma Sanchez Danes
Fredré Ferreira
Pedro Faria
Phase
Research phase
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Exposure draft consultation
Topics
Concepts and general guidance