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EFRAG Update detailing its November and December developments

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

24 Dec 2013

The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its EFRAG Update newsletter, summarising the discussions held at the 28 November EFRAG CFSS meeting and at the 17–18 December EFRAG TEG meeting.

The EFRAG Consultative Forum of Standard Setters (CFSS) held its meeting in preparation for the Accounting Standards Advisory Forum (ASAF) meeting of 5 and 6 December 2013. Topics discussed were:

  • Profit and loss, other comprehensive income and recycling,
  • Stewardship,
  • Reliability,
  • Definition, recognition and measurement of liabilities,
  • IFRS 3 post implementation review, and
  • Rate regulation.

Topics discussed at the EFRAG Technical Expert Group (TEG) meeting were:

Click for the EFRAG Update (link to EFRAG website).

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