EFRAG Update - February 2013 issue
06 Mar 2013
The European Financial Reporting Advisory Group (EFRAG) has released the February 2013 issue of its EFRAG Update newsletter summarising the discussions held at the EFRAG TEG meeting of 28 February to 1 March 2013 and EFRAG TEG conference calls held on 29 January and 12 February 2013.
Highlights were the publication of
- draft comment letters on the IASB ED Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) and Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to
- the draft comment letter on the IASB ED Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28),
- the final comment letter on the IASB ED Annual Improvements to IFRSs 2011-2013 Cycle, and
- the final endorsement advice and effects study report on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).
Click for the EFRAG Update (link to EFRAG website).