Related news

• Feedback to the EFRAG consultation on its proactive agenda

• 11 Apr, 2016

• The European Financial Reporting Advisory Group (EFRAG) has issued a summary of the feedback received on its proactive agenda consultation. The consultation sought views on the recent proactive work performed by the EFRAG as well as future proactive activities relevant for Europe.

• EFRAG issues its comment letter on the 2015 IASB Agenda Consultation

• 21 Jan, 2016

• The European Financial Reporting Advisory Group (EFRAG) has issued its comment letter on the International Accounting Standard Board’s (IASB’s) Request for Views, “2015 Agenda Consultation”.

• FRC comments on the EFRAG 2015 proactive agenda consultation

• 06 Dec, 2015

• The Financial Reporting Council (FRC) has issued its comment letter on the European Financial Reporting Advisory Group’s (EFRAG’s) proactive agenda consultation.

• EFRAG issues draft comment letter on the 2015 IASB Agenda Consultation; launches consultation on its proactive agenda

• 01 Oct, 2015

• The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB’s Request for Views, “2015 Agenda Consultation.”

• FRC and EFRAG issue feedback statement on their research paper on the role of the business model in financial statements

• 04 Sep, 2014

• In December 2013, EFRAG, the French ANC and the UK FRC published a research paper 'The Role of the Business Model in Financial Statements'. They have now released a feedback statement with a summary of the comments received from the respondents.

• ESMA comment letter on the role of the business model in financial statements

• 27 Jun, 2014

• The European Securities and markets authority (ESMA) has published a comment letter in response to the research paper published by the European Financial Reporting Advisory Group (EFRAG), the French Autorité des Normes Comptables (ANC), and the Financial Reporting Council (FRC) on the role of the business model in financial statements (“the research paper”).

• EFRAG launches ‘Short Discussion Series’ issuing the first two papers: (1) Conceptual analysis of the equity method and (2) Implications for standard setting following from a literature review on how captial providers use information

• 17 Jan, 2014

• The European Financial Reporting Group (EFRAG) has issued two ‘Short Discussion Series’ (SDS) papers. The first paper deals with the equity method and especially considers to what extent the equity method in IAS 28 is a measurement basis, a one-line consolidation or a combination of both. EFRAG seeks to initiate a discussion on this topic and asks for constituents' comments. The second paper builds on a literature review on how captial providers use information that was presented in late December 2013 and reflects on implications of this literature review for standard setting. EFRAG has initiated the ‘Short Discussion Series’ in order to promote debates that address topical and problematic issues in financial reporting among European and other constituents.

• Literature review on the use of information by capital providers

• 27 Dec, 2013

• The European Financial Reporting Advisory Group (EFRAG) and the Institute of Chartered Accountants of Scotland (ICAS) have both launched projects aimed at understanding how capital providers use financial statements. In the context of these projects, EFRAG and ICAS have identified the need to take stock of the existing knowledge accumulated through academic research and have joined forces to commission an international team of academics to undertake a comprehensive literature review. The results of this review have now been made available.

• Research paper by EFRAG, ANC and FRC on the role of the business model in financial statements

• 18 Dec, 2013

• The European Financial Reporting Advisory Group (EFRAG), the French Autorité des Normes Comptables (ANC), and the UK Financial Reporting Council (FRC) have published a research paper on 'The Role of the Business Model in Financial Statements'. The paper is the result of one of the projects on EFRAG's proactive agenda

• EFRAG outreach on Conceptual Framework

• 30 Sep, 2013

• EFRAG, the IASB and Dutch Accounting Standards Board (DASB) have announced a joint outreach event on the revision to the Conceptual Framework, to be held in Amsterdam on 30 October 2013. This is part of a series of EFRAG outreach events, being held throughout Europe from October to December 2013, in cooperation with national standard setters and the IASB whenever possible.

• Comments summarised on disclosure framework discussion paper

• 24 Apr, 2013

• The European Financial Reporting Advisory Group (EFRAG), the French Autorité des Normes Comptables (ANC), and the UK Financial Reporting Council (FRC) have published a summary of comments received on their discussion paper (DP) 'Towards a Disclosure Framework for the Notes'.

• EFRAG and FRC publish feedback statement on income tax discussion paper

• 08 Feb, 2013

• The European Financial Reporting Advisory Group (EFRAG) and the United Kingdom Financial Reporting Council (FRC) have posted a feedback statement on Discussion Paper (DP) ‘Improving the Financial Reporting of Income Tax’. The feedback statement provides a summary of the main issues received from respondents along with the EFRAG’s and FRC’s responses to those issues.

• Deloitte comment letter on EFRAG's disclosure framework Discussion Paper

• 14 Jan, 2013

• Deloitte's IFRS Global Office has submitted a letter of comment responding to the European Financial Reporting Advisory Group (EFRAG), Autorité des Normes Comptables (ANC) and the UK Accounting Standards Board (ASB) Discussion Paper (DP) 'Towards a Disclosure Framework for the Notes', issued in July 2012.

• EFRAG and OIC issue feedback statement regarding their discussion paper on business combinations under common control

• 23 Dec, 2012

• In October 2011, the European Financial Reporting Advisory Group (EFRAG) and the Organismo Italiano di Contabilità (OIC) published a discussion paper 'Accounting for Business Combinations under Common Control'. They have now released a feedback statement with an analysis of the comment letters received, together with EFRAG’s and OIC’s responses to the issues raised by respondents and the way they have decided to further develop the project.

• Summary of EFRAG joint outreach events on the post-implementation review of IFRS 8 across Europe

• 18 Dec, 2012

• EFRAG outreach events on the post-implementation review of IFRS 8 were offered in several European cities throughout autumn 2012.

• EFRAG outreach on disclosures - event in Rome

• 29 Oct, 2012

• EFRAG outreach events on the EFRAG/ANC/FRC discussion paper on disclosures are currently being offered throughout Europe. Details for the event in Rome have now been announced.

• EFRAG outreach on disclosures - event in Stockholm

• 19 Oct, 2012

• EFRAG outreach events on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures will be offered throughout Europe in October and November. Details for the event in Stockholm have now been announced. This outreach event is by invitation only and will focus on the disclosure discussion paper only.

• EFRAG outreach on disclosures - event in London

• 18 Oct, 2012

• EFRAG outreach events on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures will be offered throughout Europe in October and November. Details for the event in London have now been announced. This outreach event will focus on the disclosure discussion paper only.

• EFRAG outreach on disclosures - event in Warsaw

• 12 Oct, 2012

• EFRAG and the Polish Accounting Standards Committee (KSR) in association with the National Chamber of Statutory Auditors (KiBR) and the Association of Accountants in Poland (SKwP), will be hosting an outreach event on the EFRAG/ANC/FRC discussion paper on disclosures on 8 November 2012.

• EFRAG outreach on disclosures - event in Vilnius

• 04 Oct, 2012

• EFRAG outreach events on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures will be offered throughout Europe in October and November. Details for the event in Vilnius have now been announced. This outreach event will focus on the disclosure discussion paper only.

• EFRAG outreach on disclosures - event in Amsterdam

• 01 Oct, 2012

• EFRAG outreach events on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures will be offered throughout Europe in October and November. Details for the event in Amsterdam have now been announced. This outreach event will focus on the disclosure discussion paper only.

• EFRAG outreach on PIR IFRS 8 and on disclosures - events in Copenhagen and Frankfurt

• 25 Sep, 2012

• EFRAG outreach events on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures will be offered throughout Europe in October and November. Details for the events in Copenhagen and Frankfurt have now been announced.

• EFRAG outreach on PIR IFRS 8 and on disclosures

• 21 Sep, 2012

• The European Financial Reporting Advisory Group (EFRAG) offers an outreach event on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures on Thursday 11 October 2012 in Brussels.

• Consolidated report on the European outreach events on the discussion paper 'Improving the Financial Reporting of Income Tax'

• 04 Sep, 2012

• The European Financial Reporting Advisory Group (EFRAG) has posted to its website a feedback statement reflecting input received from four European events on the discussion paper 'Improving the Financial Reporting of Income Tax', held earlier this year in London, Milan, Vienna and Warsaw.

• European discussion paper 'Towards a Disclosure Framework for the Notes'

• 12 Jul, 2012

• The European Financial Reporting Advisory Group (EFRAG), the Autorité des Normes Comptables (ANC) in France, and the Financial Reporting Council (FRC) in the United Kingdom have published a discussion paper 'Towards a Disclosure Framework for the Notes' that sets out key principles that are required for an effective disclosure framework.