EFRAG publishes November 2023 issue of EFRAG Update
12 Dec, 2023
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during November 2023.
The update reports on the EFRAG roundtables on the statement of cash flows held on 17 November, 27 November, 1 December and 4 December 2023, EFRAG's Financial Reporting Board (EFRAG FRB) webcast meeting on 7 November 2023, the EFRAG Financial Reporting Technical Expert Group (FR TEG)-CFSS meeting on 29 November 2023 and the EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG) webcast meetings on 2 November 2023 and 29 November 2023.
The update also lists EFRAG publications issued in November including:
- EFRAG's Draft Comment Letter in response to the IASB’s Exposure Draft IASB/AI/ED/2023/1 Annual Improvements-Volume 11
- EFRAG's EFRAG-supported academic study on the effects of the adoption of IFRS 15 Revenue from Contracts with Customers on preparers and users of financial statements
The update also covers EFRAG's sustainability reporting and related activities.
Please click to download the November 2023 EFRAG Update from the EFRAG website.
