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.
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
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
Sergey Vinogradov
Phase
Monitoring
Topics
Equity, financial instruments and hedging
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Concluded
Topics
Concepts and general guidance
Management commentary practice statement- IASB standard setting
Responsibles
Vincent Papa
Vasileios Dionelis
Phase
Monitoring
Topics
Specific activities
Equity Method- IASB Standard Setting Project
Responsibles
Vincent Papa
Aleksandra Sivash
Isabel Batista
Phase
Monitoring
Topics
Consolidation, interests in other entities and joint arrangements
Dynamic Risk Management
Responsibles
Sergey Vinogradov
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging