EFRAG Update detailing August and September EFRAG developments
23 Sep, 2013
The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its EFRAG Update newsletter, summarising the discussions held at the 3-6 September EFRAG TEG meeting and the EFRAG TEG conference calls held on 30 July and 27 August 2013.
Highlights were the publication of:
- final endorsement advice and effects study on IFRIC Interpretation 21 Levies
- draft comment letter on IASB ED Insurance Contracts
- final comment letter on IASB ED Regulatory Deferral Accounts
Additional topics discussed in the newsletter are:
- IASB Discussion Paper on the Conceptual Framework
- Rate-regulation in Europe
- Macro hedging
- Accounting Standards Advisory Forum (ASAF)
- EFRAG/OIC/ICAC/DASB Proactive Project Separate Financial Statements prepared under IFRS
- Post-implementation review of IFRS 3 Business Combinations
- IAS 28 Accounting for Associates and Joint Ventures
- Revenue project
- EFRAG proactive project: Capital Providers’ use of financial statements — Consequences for standard setting
- Annual Improvements projects 2012 and 2013
- IASB ED on regulatory deferral accounts
- EFRAG Draft Comment Paper Emission Trading Schemes
- IASB Exposure Draft on leases
Click for the EFRAG Update (link to EFRAG website).
