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'EFRAG Update' for January

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

09 Feb 2015

The European Financial Reporting Advisory Group (EFRAG) has published an 'EFRAG Update' summarising public technical discussions held and decisions made during January 2015.

The Update reports on the meeting of the EFRAG Board on 14 January and the meeting of the EFRAG Technical Expert Group (EFRAG TEG) on 28 - 30 January as well as written procedures of the EFRAG Board in January and two EFRAG TEG conference calls. The Update also lists EFRAG publications issued in January:

  • a letter to the Trustees of the IFRS Foundation as part of their review of the Accounting Standards Advisory Forum (ASAF),
  • a letter to the IFRS Interpretations Committee regarding tentative agenda decisions on the application of IFRS 11 Joint Arrangements,
  • final comment letters in response to the IASB Exposure Drafts ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses and ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value and the IASB Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation,
  • a feedback statement summarising constituent input and how it was taken into account in the finalisation of the comment letter in response to the IASB Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.

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