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Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 8 and 9 March 2021. As reported earlier, among the topics discussed at the meeting were non-financial reporting and the IASB agenda consultation. In addition, IASB Chair Hans Hoogervorst gave a farewell speech to IFASS participants.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 30 September and 1 October 2020.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 1 and 2 October 2019.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Buenos Aires on 28 and 29 March 2019.
At the meeting of the International Federation of Accounting Standard Setters (IFASS) held in Buenos Aires in March 2019, Peter Sampers, Chairman of the Dutch Accounting Standards Board (DASB) and Professor of Financial Accounting at Maastricht University, provided an update on the outcome of the public consultation on the EU framework for pubic reporting by companies. Drawing on the summary report of the EU and on further analysis of individual responses that were made public by the EU, it can be concluded that there is little support for changes to the current endorsement process and for the introduction of an ability for Europe to modify the content of IFRS.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 2 and 3 October 2018.
The meeting of the International Forum of Accounting Standard Setters (IFASS) held in London in October 2018 saw presentation on the European Commission (EC) consultation document 'Fitness Check on the EU Framework for Public Reporting by Companies'.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Mumbai on 12 and 13 April 2018.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 26 and 27 September 2017.
This brochure briefly outlines how the organisation delivers on its mandate of being the European voice in financial reporting. It also puts the spotlight on EFRAG's three core activities: upstream influence through evidence-based research; contributing to the development of IFRS; and providing endorsement advice to the European Commission, including the European public good assessment.
The Group of Latin American Accounting Standard Setters (GLASS) is performing a research project related to the recognition in the financial statements of high inflation effects and not wait until reaching hyperinflation, as IAS 29 currently requires. As part of the research project, GLASS has prepared a questionnaire and would appreciate feedback IAS Plus readers.
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Taipei on 2 and 3 March 2017.
