EFRAG Update detailing September and October EFRAG developments
18 Oct 2013
The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its EFRAG Update newsletter, summarising the discussions held at the 9–11 October EFRAG TEG meeting and the EFRAG TEG conference call held on 17 September and 30 September 2013.
Highlights were the publication of:
- Draft comment letter on IASB discussion paper on conceptual framework.
- Final comment letter on IASB ED Leases.
- Feedback statement on the EFRAG comment paper on emission trading schemes.
- Finalised letters to the IASB and European Commission as a result of the EFRAG public consultation on long-term investing activities business models.
Additional topics discussed in the newsletter are:
- IASB Discussion Paper on the conceptual framework.
- IASB ED on leases.
- IAS 28 Accounting for Associates and Joint Ventures.
- Macro hedging.
- IASB ED on insurance contracts.
- EFRAG Public Consultation on the need for specific financial reporting for long-term investing activities business models.
- Korean Accounting Standards Board paper on rate-regulated activities.
- Revenue from contracts with customers.
- EFRAG comment paper on emission trading schemes.
Click for the EFRAG Update (link to EFRAG website).
