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.

Updating the Subsidiaries without Public Accountability: Disclosures Standard

Responsibles

Ioana Kiss

Kathrin Schoene

Phase

Endorsement consultation

Topics

Concepts and general guidance

Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)

Responsibles

Didrik Thrane-Nielsen

Vasileios Dionelis

Phase

Exposure draft consultation

Topics

Presentation of financial statements and disclosure unrelated to specific assets and liabilities

Open for comment

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

Business Combinations - Disclosures, Goodwill and Impairment

Responsibles

Isabel Batista

Phase

Exposure draft consultation

Topics

Consolidation, interests in other entities and joint arrangements

Non-financial assets

Provisions - Targeted Improvements to IAS 37

Responsibles

Rasmus Sommer

Phase

Exposure draft consultation

Topics

Non-financial liabilities, provisions, contingent liabilities and contingent assets