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EFRAG publishes discussion paper on crypto-assets (liabilities)

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EFRAG outreach event on business combinations and subsequent accounting for goodwill
30 Sep 2020
The EFRAG, along with the IASB, will be hosting an outreach event on 16 October 2020 to discuss how to improve disclosures regarding acquisitions, enhancing impairment testing and accounting for goodwill.
EFRAG draft endorsement advice on IFRS 17 now available
30 Sep 2020
As reported earlier, the Board of the European Financial Reporting Advisory Group (EFRAG) agreed to publish positive a draft endorsement advice (DEA) on IFRS 17 'Insurance Contracts' in a public meeting on 10 September 2020, however, the actual document itself was still outstanding.
Summary report on EFRAG's preparers roundtable
25 Sep 2020
In the workshop on the IASB Exposure Draft 'General Presentation and Disclosures', which was undertaken jointly with Business Europe and the IASB on 1 September 2020, different preparers​ discussed potential implementation and application concerns and the possible need for additional guidance.
IASB publishes errata on IBOR amendments
17 Sep 2020
The IASB has published errata on 'Interest Rate Benchmark Reform — Phase 2'.
EFRAG questionnaire on goodwill
14 Sep 2020
The European Financial Reporting Advisory Group (EFRAG) has published a questionnaire and an invitation for interviews for preparers with active mergers and acquisitions agendas or material goodwill amounts in their financial statements.
EFRAG agrees on draft endorsement advice on IFRS 17
10 Sep 2020
In a public meeting, the Board of the European Financial Reporting Advisory Group (EFRAG) agreed today to publish positive a draft endorsement advice (DEA) on IFRS 17 'Insurance Contracts'.
FRC calls for comments on its draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments
09 Sep 2020
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments).
EFRAG publishes August 2020 issue of 'EFRAG Update'
07 Sep 2020
The European Financial Reporting Advisory Group (EFRAG) has published an 'EFRAG Update' summarising public technical discussions held and decisions made during August 2020.
European Lab announces members of its task force on possible EU non-financial reporting standards
07 Sep 2020
The European Financial Reporting Advisory Group (EFRAG) has published a list of the members of a new project task force on preparatory work for the elaboration of possible EU non-financial reporting standards.
IASB finalises phase 2 of its IBOR reform project
27 Aug 2020
The International Accounting Standards Board (IASB) has published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments are effective for annual periods beginning on or after 1 January 2021, with earlier application permitted.

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