EFRAG consultation on its proactive work in Europe

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

30 Jun 2010

Following the publication of its new Strategy for European Proactive Financial Reporting Activities earlier this month, the European Financial Reporting Advisory Group (EFRAG) has now launched a public Consultation on Proactive Work.

EFRAG's proactive work is intended to influence future standard-setting developments by engaging with European constituents and providing timely and effective input to the early phases of the IASB's work. Currently, EFRAG is working among others on projects concerning corporate income tax, business combinations under common control and a disclosure framework. Possible future projects include:
  • European perspective on development of post implementation reviews (Post-implementation review policy)
  • European input to the IASB's post- implementation review of IFRS 3 Business Combinations
  • European Input to the IASB's post-implementation review of IFRS 8 Operating Segments
  • Post-implementation review of IFRIC 12 Service Concession Arrangements
  • Government grants
  • Understanding the decision environments of users of the financial report
  • Application of IFRS to individual financial statements
  • Performance reporting — Phase 3
  • Share-based payments
The public consultation closes on 30 September 2010.
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