Financial reporting
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.
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- (-) 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
Statement of Cash Flows and Related Matters
Responsibles
Ioana Kiss
Rasmus Sommer
Phase
Monitoring
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Intangible Assets
Responsibles
Kathrin Schoene
Phase
Monitoring
Topics
Specific activities
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
Pollutant Pricing Mechanisms- EFRAG research project
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Research phase
Topics
Specific activities
EFRAG Research Project on the Statement of Cash Flows
Responsibles
Rasmus Sommer
Phase
Research phase
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Management commentary practice statement- IASB standard setting
Responsibles
Vincent Papa
Vasileios Dionelis
Phase
Monitoring
Topics
Specific activities
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
Rate-regulated activities - IASB standard setting project
Responsibles
Isabel Batista
Vincent Papa
Phase
Monitoring
Topics
Specific activities