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
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Endorsement consultation
Topics
Concepts and general guidance
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Concluded
Topics
Concepts and general guidance
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