EFRAG Update detailing March and April EFRAG developments
17 Apr, 2013
The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its EFRAG Update newsletter summarising the discussions held at the EFRAG TEG meeting of 3 to 5 April 2013 and EFRAG TEG conference calls held on 8, 12 and 21 March 2013.
Highlights were the publication of
- a supplementary comment letter to the IASB on the impact of IASB Review Draft IFRS 9 Chapter 6: Hedge Accounting to current macro hedging practices and
- final comment letters on the following IASB EDs
- ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets
- ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting
- ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation
- ED/2012/3 Equity Method: Share of Other Net Asset Changes
- ED/2012/6 Sale or Contribution of Assets Between and Investor and its Associate or Joint Venture
- ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9
Click for the EFRAG Update (link to EFRAG website).
