EFRAG Update detailing May and June EFRAG developments
25 Jun 2013
The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its EFRAG Update newsletter summarising the discussions held at the EFRAG TEG meeting of 12-14 June 2013, which was partly held with the EFRAG CFSS, and EFRAG TEG conference calls held on 21 and 31 May 2013.
Highlighted was the publication of a draft comment letter to the IASB responding to Exposure Draft Regulatory Deferral Accounts.
In addition, the newsletter contains discussion on the following topics:
- Conceptual framework
- Leases ED
- Accounting Standards Advisory Forum
- EFRAG’s Proactive Projects
- Insurance project
- Financial Instruments: Expected Credit Losses ED
- EFRAG/OIC Proactive Project Business Combinations Under Common Control
- IFRIC 21 Levies
- Revenue recognition project
- IASB Request for Information Rate-Regulated Activities
Click for the EFRAG Update (link to EFRAG website).
