Projects
Activity type
- ESRS - Implementation Guidance
- ESRS - Non-EU Groups
- ESRS - Sector Specific
- ESRS - SMEs
- ESRS - XBRL Taxonomy
- ESRS – Interoperability
- Proactive/research activities
- Work related to IFRS Foundation consultations
- EFRAG governance
- Work related to IFRS standard setting and endorsement
- Ad hoc projects for the European Commission
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
Project test phase
Responsibles
Ovidiu Spirescu
Phase
Research phase
Amendments to the Fair Value Option (IAS 28)
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Voluntary ESAP template for SMEs and Start-ups – assessment
Responsibles
Aleksandra Sivash
Phase
Research phase
ESRS simplification
Responsibles
Chiara Del Prete
Pedro Faria
Gemma Sanchez Danes
IFRS Foundation Due Process Handbook Consultation 2025
Responsibles
Didrik Thrane-Nielsen
Kathrin Schoene
Didier Andries
Sebastian Heintges
Phase
Consultation
VSME XBRL Taxonomy and Digital Template
Responsibles
Richard Boessen
Mathias Mingazzini
Phase
Research phase
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