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ESMA responds to the IASB's Discussion Paper ‘Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging’

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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.
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).
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.
EFRAG outreach event in the context of the endorsement process of IBOR Phase 2
03 Aug 2020
The issuance of final amendments as result of the IASB project on 'IBOR reform and the effects on financial reporting — Phase 2' is expected in August. Given the urgency of the endorsement and the accelerated consultation process, the European Financial Reporting Advisory Group (EFRAG) has organised a public outreach event on 7 September 2020 to collect additional views from constituents on the draft endorsement advice EFRAG plans to publish at the end of August (shortly after the publication of the amendments by the IASB).
ESMA statement on supervisory coordination on accounting for COVID-19-related rent concessions
21 Jul 2020
The European Securities and Markets Authority (ESMA) has issued a public statement recommending coordination of supervisory action with regards to issuers’ accounting for COVID-19-related rent concessions.
EFRAG publishes discussion paper on crypto-assets (liabilities)
20 Jul 2020
The European Financial Reporting Advisory Group (EFRAG) has published a discussion paper (DP) 'Accounting for Crypto-Assets (Liabilities): Holder and Issuer Perspective'. The DP provides possible approaches to address the gaps in crypto-assets (liabilities) requirements.
ESMA, EBA reiterate that IFRSs do not hamper sustainable investment behaviour
17 Jul 2020
In April 2020, the European Commission (EC) published a consultation on a renewed sustainable finance strategy and in that context tried to reopen the debate on whether IFRS rules hinder sustainable investment behaviour despite contrary findings from the Fitness Check on the EU framework for public reporting by companies in 2018, corresponding analyses by the European Securities and Markets Authority (ESMA) and the European Financial Reporting Advisory Group (EFRAG) following the Fitness Check, and the European Banking Authority (EBA) report on undue short-term pressure from the financial sector on corporations.
IASB publishes proposed IFRS Taxonomy update
16 Jul 2020
The IASB has published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''.
ESMA updates ESEF reporting manual
10 Jul 2020
The European Securities and Markets Authority (ESMA) has published an update of its European Single Electronic Format (ESEF) Reporting Manual. The manual is aimed at all market participants involved in the implementation of the requirements set out in the ESEF Regulation.

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