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

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

IFRS 19 Subsidiaries without Public Accountability: Disclosures

Responsibles

Kathrin Schoene

Galina Borisova

Phase

Concluded

Topics

Concepts and general guidance