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News

  • IASB publishes Discussion Paper on macro hedging

    Apr 17, 2014

    The International Accounting Standards Board (IASB) has published a Discussion Paper (DP) relevant to companies that hedge risks on dynamic portfolios of exposures using derivatives. Although the paper focusses on the example of portfolio interest rate hedging by banks, the concepts discussed can apply to any entity that hedges on a dynamic portfolio basis for any risks. Comments are due 17 October 2014.

  • European Parliament adopts Directive on disclosure of non-financial and diversity information

    Apr 16, 2014

    The European Parliament has voted in favour of amendments to European accounting legislation in order to require certain large companies to provide additional information on social and environmental matters. These companies will have to disclose information on policies, risks and results as regards environmental matters, social and employee-related aspects, respect for human rights, anti-corruption and bribery issues, and diversity on the boards of directors.

  • Results of a limited survey on simplifications of the IASB proposals on leases

    Apr 15, 2014

    The European Financial Reporting Advisory Group (EFRAG) and the national standard-setters of France (ANC), Germany (ASCG), Italy (OIC) and the United Kingdom (FRC) have conducted a limited survey on the proposed simplifications to the accounting for lessees under IASB’s Exposure Draft ED/2013/6 'Leases'.

  • Latest edition of EFRAG Insider

    Apr 15, 2014

    The European Financial Reporting Advisory Group (EFRAG) has published a new edition of the publicly available newsletter 'EFRAG Insider'.

  • EFRAG draft comment letter on disclosure initiative

    Apr 11, 2014

    The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB’s Exposure Draft ED/2014/01 ‘Disclosure Initiative (Amendments to IAS 1)’ that was issued on 25 March 2014.

  • Agenda for April 2014 IASB meeting

    Apr 11, 2014

    The International Accounting Standards Board (IASB) will be meeting at its offices in London on 22–25 April 2014. Part of the meeting will be held jointly with the Financial Accounting Standards Board (FASB) to discuss the leases project. Additionally, the IASB will be discussing its research programme, bearer plants, issues from the Interpretations Committee, rate-regulated activities, the equity method in separate financial statements, the conceptual framework, insurance contracts, and the disclosure initiative.