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
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
Financial Institutions standard setting
Responsibles
Fredré Ferreira
Didier Andries
Gemma Sanchez Danes
Marie Falk
Elisa Bevilacqua
Abigail Levrau
Influencing international developments and interoperability
Responsibles
Chiara Del Prete
Pedro Faria
Gemma Sanchez Danes
Anna Dauteuil
Bernhard Frey
Olena Liakh
Phase
Research phase
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
Rasmus Sommer
Aleksandra Sivash
Phase
Research phase
Topics
Specific activities
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Aleksandra Sivash
Otto Helminen
Phase
Exposure draft consultation
ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive
Responsibles
Chiara Del Prete
Alexandra Veidner
Phase
Exposure draft consultation