EFRAG publishes September 2023 issue of EFRAG Update
05 Oct, 2023
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during September 2023.
The update reports on the EFRAG Financial Reporting Board (EFRAG FRB) webcast meeting on 11 September 2023, the EFRAG Financial Reporting Technical Expert Group (FR TEG) webcast meetings on 15 September 2023, 21 September 2023 and 25 September 2023 and the EFRAG FR TEG and EFRAG Consultative Forum of Standard Setters (EFRAG CFSS) webcast meeting on 14 September 2023.
The update also lists EFRAG publications issued in September including:
- EFRAG's Draft Endorsement Advice on the Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability
- EFRAG's Final Comment Letter in response to the IASB's Request for Information as a part of the Post-implementation Review (‘PIR’) of the impairment requirements in IFRS 9 Financial Instruments
- EFRAG's Secretariat Briefing Summary on the IASB project on Climate-related Risks in the Financial Statements.
The update also covers EFRAG's sustainability reporting and related activities.
Please click to download the September 2023 EFRAG Update from the EFRAG website.