This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Latest edition of EFRAG Insider

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

30 Jan 2014

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

In this edition, the EFRAG discusses their support for the business model to play a role in financial reporting; a view which is contained within their draft comment letter on the International Accounting Standard Board’s (IASB’s) discussion paper ‘A Review of the Conceptual Framework for Financial Reporting’ and their other comment letters on the Insurance and Financial Instrument projects of the IASB.

It also addresses the exposure drafts on leases and insurance contracts, particularly the field tests carried out with the National Standard Setters from UK, France, Germany and Italy which were used by EFRAG to formulate their final comment letters to the IASB. 

Additionally this edition covers initial input gathered from European analysts on the post-implementation review of International Financial Reporting Standard (IFRS) 3 'Business Combinations', the IASB’s Rate-Regulated Activities project and provides a spotlight on the recommendations of the Maystadt Review.

 The December 2013 edition of EFRAG Insider is available on the EFRAG website

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.