EFRAG publishes November 2015 issue of 'EFRAG Update'
03 Dec, 2015
The European Financial Reporting Advisory Group (EFRAG) has published an 'EFRAG Update' summarising public technical discussions held and decisions made during November 2015.
The Update reports on EFRAG Board conference calls on 9 and 24 November, the EFRAG Technical Expert Group (EFRAG TEG) conference call on 19 November and the EFRAG TEG meeting on 4-5 November. The Update also lists EFRAG publications issued in November:
- EFRAG’s feedback statement following the publication of the final comment letter on the IASB´s Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14).
- EFRAG’s final comment letter on ED/2015/6 Clarifications to IFRS 15.
- EFRAG’s final comment letter on ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14).
- EFRAG’s draft comment letter in response to the IASB's Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements.
- EFRAG’s draft comment letter in response to the Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments.
- EFRAG’s draft comment letter on the IASB's Draft Interpretation Foreign Currency Transactions and Advance Consideration.
- EFRAG’s draft letter to the European Commission to seek constituents' views on the preliminary analysis conducted by EFRAG on the amendments to IFRS 4 Insurance Contracts.
- EFRAG’ preliminary views on ED/2015/3 Conceptual Framework for Financial Reporting
- EFRAG’s feedback statement in relation to the joint outreach event held in Paris, on the IASB Exposure Draft ED 2015/3 Conceptual Framework for Financial Reporting, in conjunction with the Autorité des Normes Comptables (ANC).
- EFRAG’s feedback statement in relation to the joint outreach event held in Amsterdam, on the IASB Exposure Draft ED 2015/3 Conceptual Framework for Financial Reporting, in conjunction with the Dutch Accounting Standards Board.
- EFRAG’s feedback statement in relation to the joint outreach event held in Helsinki, on the IASB Exposure Draft ED 2015/3 Conceptual Framework for Financial Reporting, in conjunction with the Financial Supervisory Authority of Finland, the Ministry of Employment and the Economy, and the Confederation of Finnish Industries.
Please click to download the November EFRAG Update from the EFRAG website.
