https://www.efrag.org/en/news-and-calendar/news/efrag-teg-webcast-meeting-2021-october-2021
The meeting will be open for duly registered observers from 9:50 to 14:00 hrs. on Wednesday 20 and from 9:00 to 11:55 hrs. on Thursday 21; however, EFRAG...
efragtegwebcastmeetingoctober
https://www.accaglobal.com/lk/en/technical-activities/technical-resources-search/2012/december/efrag-disclosure-the-notes.html
Comments from ACCA to the European Financial Reporting Advisory Group (EFRAG), 21 December 2012
acca globalefragtowardsdisclosureframework
https://www.efrag.org/en/december-2022
The EFRAG Update is published on a monthly basis to inform constituents about due process publications, public technical discussions held and decisions taken...
decemberefrag
https://www.efrag.org/en/news-and-calendar/news/efrag-board-webcast-meeting-on-8-october-2020
The meeting will be open for duly registered observers from 09:10 to 10:25 hrs; however, EFRAG reserves the right to have closed sessions at any point in time...
efragboardwebcastmeetingoctober
https://www.efrag.org/en/news-and-calendar/news/efrag-teg-webcast-meeting-2425-november-2021
The meeting will be open for duly registered observers from 16:15 to 17:00 hrs. on Wednesday 24 and from 9:00 to 16:00 hrs. on Thursday 25; however, EFRAG...
efragtegwebcastmeetingnovember
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-fiwg-meeting-9-october-2023-closed
efragmeetingoctoberclosed
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-fiwg-meeting-1-march-2023
efragmeetingmarch
https://www.efrag.org/en/news-and-calendar/news/efrags-draft-comment-letter-on-the-iasbs-exposure-draft-ed20157-effective-date-of-amendments-to
On 10 August 2015, the IASB issued Exposure Draft Effective Date of Amendments to IFRS 10 and IAS 28 ("the ED"). The ED proposes deferring indefinitely the...
comment letterefragdraftiasbexposure
https://www.efrag.org/en/news-and-calendar/news/efrag-joins-ghg-protocol-independent-standards-board-as-observing-entity
EFRAG is pleased to announce its participation as an Observing Entity on the GHG Protocol Independent Standards Board (ISB), joining other key global...
ghg protocolefragjoinsindependentstandards
https://www.efrag.org/en/news-and-calendar/news/efrag-provides-its-technical-advice-on-draft-simplified-esrs-to-the-european-commission
EFRAG has submitted today its technical advice to the European Commission on the draft simplified European Sustainability Reporting Standards (ESRS). This...
technical advicesimplified esrsefragprovidesdraft
https://www.efrag.org/en/news-and-calendar/news/reminder-efrag-seeks-comments-on-its-draft-endorsement-advice-on-lack-of-echangeability-amendments
In August 2023, the IASB issued the amendments to IAS 21 Lack of Exchangeability ('the Amendments') which were initially issued as an exposure draft ED/2021/4...
reminderefragseekscommentsdraft
https://www.efrag.org/en/news-and-calendar/news/efrag-endorsement-advice-of-investment-entities-applying-the-consolidation-exception-amendments-to
On 18 December 2014, the IASB published Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) ('the...
efragendorsementadviceinvestmententities
https://www.efrag.org/en/news-and-calendar/news/fice-consultation-update
EFRAG has prepared a draft comment letter for consultation about the IASB Discussion Paper- Financial Instruments with Characteristics of Equity (FICE).
ficeconsultationupdateefrag
https://www.efrag.org/en/news-and-calendar/news/feedback-statement-for-the-joint-outreach-event-on-the-conceptual-framework-in-paris
The objective of this joint outreach event, which was part of a series, was to discuss the proposals in the IASB Exposure Draft Conceptual Framework for...
outreach eventfeedbackstatementjointconceptual
https://www.efrag.org/en/news-and-calendar/news/update-on-ifass-meeting-in-september-2022
After several years of virtual meetings, the members of the International Forum of Accounting Standard Setters (IFASS) will meet on 27-28 September 2022 in...
updatemeetingseptemberefrag
https://www.efrag.org/en/news-and-calendar/news/extended-deadline-efrag-seeks-candidates-for-financial-reporting-project-director-as-employee-or-on
EFRAG is seeking a full-time Financial Reporting Project Director with a nationality from an EEA country to provide leadership to its technical financial...
financial reportingproject directorextendeddeadlineefrag
https://www.efrag.org/en/news-and-calendar/news/new-efrag-update-podcast-episode-now-available-may-edition
Tune in to the new episode of the EFRAG Update podcast to learn about the latest developments in sustainability and financial reporting standards.Highlights of...
efrag update podcastmay editionnewepisodeavailable
https://www.efrag.org/en/news-and-calendar/news/efrag-frb-webcast-meeting-01-june-2022
The meeting will be open for duly registered observers from 09:15 to 12:55 hrs; however, EFRAG reserves the right to have closed sessions at any point in time...
efragfrbwebcastmeetingjune
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-sr-teg-webcast-meeting-20-march-2025
efragsrtegwebcastmeeting
https://www.efrag.org/en/news-and-calendar/news/in-charge-of-investment-decisions-more-time-to-participate-in-our-study
In December 2013, EFRAG and ICAS published a literature review on the use of information by capital providers. The literature review was performed by a team of...
investment decisionschargetimeparticipate
https://www.efrag.org/en/news-and-calendar/news/efrag-requests-comments-on-its-draft-endorsement-advice-on-ifrs-17-insurance-contracts-as-resulting
EFRAG has issued a draft endorsement advice letter and a separate invitation to comment relating to the endorsement for use in the EU of IFRS 17 Insurance...
efragrequestscommentsdraftendorsement
https://www.efrag.org/en/news-and-calendar/news/efrag-teg-webcast-meeting-8-july-2020
The meeting will be open for duly registered observers from 09:20 to 12:10 hrs. on Wednesday 8 July. However, EFRAG reserves the right to have closed sessions...
efragtegwebcastmeetingjuly
https://www.efrag.org/en/about-us/friends-of-efrag
friendsefrag
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrageffasoicaiaf-joint-user-event-on-leases-and-insurance
efrageffasoicaiafjoint
https://www.efrag.org/en/news-and-calendar/news/efrag-teg-webcast-meeting-october-2019
The meeting will be open for duly registered observers from 10:00 to 11:30 hrs. However, EFRAG reserves the right to have closed sessions at any point in time...
efragtegwebcastmeetingoctober
https://www.efrag.org/en/news-and-calendar/news/report-with-key-messages-from-the-1719-april-2024-ifass-meeting-now-available
Read the report here. On 17-19 April 2024, IFASS held a meeting in Seoul, South Korea that was hosted by the Korea Accounting Institute and chaired by EFRAG SR...
key messagesreportapril
https://www.efrag.org/en/news-and-calendar/news/efrag-teg-webcast-meeting-may-2019-0
The meeting will be open for duly registered observers from 08:30 to 09:30 hrs.; however, EFRAG reserves the right to have closed sessions at any point in time...
efragtegwebcastmeetingmay
https://www.efrag.org/en/news-and-calendar/news/efrags-draft-comment-letter-on-the-iasbs-exposure-draft-ed201510-annual-improvements-to-ifrss
The IASB published the Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle (the 'ED') on 19 November 2015, with comments due by 17 February...
comment letterefragdraftiasbexposure
https://www.efrag.org/en/about-efrag
efrag
https://www.efrag.org/en/news-and-calendar/news/one-hour-one-goal-align-your-cdp-disclosures-with-esrs-e1
Are you ready to streamline your climate disclosures and enhance transparency?On 28 May 2025, from 9:00 to 10:00 AM CET, join EFRAG and CDP for a live webinar...
one hourgoalaligncdpdisclosures
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-rrawg-meeiting-11-march-2021
efragmarch
https://www.efrag.org/en/news-and-calendar/news/efrag-srb-efrag-sr-teg-joint-webcast-meeting-29-september-2025-0
The meeting will be open for duly registered observers on 29 September from 09:00 to 11:00 hrs (CET). EFRAG reserves the right to have closed sessions at any...
efragsrbtegjointwebcast
https://www.efrag.org/en/join-efrag
joinefrag
https://www.efrag.org/en/news-and-calendar/news/efrags-endorsement-advice-on-definition-of-a-business-amendments-to-ifrs-3
EFRAG has submitted its endorsement advice relating to Definition of a Business (Amendments to IFRS 3) ('the Amendments') for use in the European Union and...
efragendorsementadvicedefinitionbusiness
https://www.efrag.org/en/news-and-calendar/news/efrag-seeks-senior-contributions-and-secondments-in-kind-to-support-sustainability-reporting
EFRAG is very grateful for the wide range of organisations that have provided so far secondments in kind for the technical work on European Sustainability...
efragseeksseniorcontributionssecondments
https://www.efrag.org/en/news-and-calendar/news/efrag-teg-webcast-meeting-12-july-2020
The meeting will be open for duly registered observers from 14:00 to 16:10 hrs. on Wednesday 1 and from 10:10 to 13:15 hrs. on Thursday 2; however, EFRAG...
efragtegwebcastmeetingjuly
https://www.efrag.org/en/news-and-calendar/news/efrag-requests-comments-on-its-draft-endorsement-advice-on-prepayment-features-with-negative
EFRAG has issued a draft endorsement advice letter and a separate invitation to comment relating to the endorsement for use in the EU of Prepayment Features...
efragrequestscommentsdraftendorsement
https://www.efrag.org/en/news-and-calendar/news/new-efrag-update-podcast-episode-now-available-july-edition
Tune in to the new episode of the EFRAG Update podcast to learn about the latest developments in sustainability and financial reporting.Highlights of this...
efrag update podcastnewepisodeavailablejuly
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-frb-efrag-fr-teg-webcast-meeting-8-january-2024
efragfrbtegwebcastmeeting
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-iawg-meeting-june-2019
efragiawgmeetingjune
https://www.efrag.org/en/news-and-calendar/news/efrag-sr-teg-srb-joint-meeting-11-november
The meeting will be open for duly registered observers from 15:00 to 16:00 hrs (CET). EFRAG reserves the right to have closed sessions at any point in time...
efragsrtegjointmeeting
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-iawg-meeting-25-january-2018
efragiawgmeetingjanuary
https://www.efrag.org/en/news-and-calendar/news/efrags-draft-comment-letter-to-the-iasbs-exposure-draft-ed201511-applying-ifrs-9-financial
On 9 December 2015, the IASB issued the Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts with a comment period...
comment letterefragdraftiasbexposure
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-srb-efrag-sr-teg-joint-webcast-meeting-18-march-2025
efragsrbtegjointwebcast
https://www.efrag.org/en/news-and-calendar/news/ascgefrag-outreach-event-on-the-iasbs-discussion-paper-disclosure-initiative-principles-of
On 28 April, the ASCG conducted an education session on the contents of the consultation document. At this follow-up event, the ASCG and its partners want to...
outreach eventdiscussion paperascgefragiasb
https://www.uni-bamberg.de/en/management-accounting/news/artikel/frank-schiemann-appointed-to-efrag-academic-panel/
All the latest information and news about the Chair of Management Accounting at the University of Bamberg.
frankschiemannappointedefragacademic
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-frb-meeting-27-january-2023
efragfrbmeetingjanuary
https://www.efrag.org/en/news-and-calendar/news/efrag-calls-for-new-members-of-its-efrag-rateregulated-activities-working-0
Objective of the EFRAG RRAWGEFRAG has benefited from its Rate-regulated Activities Working Group (EFRAG RRAWG) for over ten years. The EFRAG RRAWG supports...
new membersefragcallsrateregulated
https://www.efrag.org/en/news-and-calendar/news/efrag-publishes-technical-addendum-to-esrs-ig-3
EFRAG released the IG 3: List of ESRS Datapoints in May 2024 with the aim of supporting undertakings in their preparation of the first sustainability statement...
technical addendumefragpublishesesrsig