29 October 2015
The IASB published draft guidance to help company management determine whether information is material. The guidance is part of the IASB’s wider initiative to improve disclosures.
The deadline for submitting comments on the draft Practice Statement is 26 February...
26 October 2015
EFRAG has issued its Comment Letter on the IASB’s Exposure Draft Effective Date of Amendments to IFRS 10 and IAS 28. In the ED the IASB proposes to defer indefinitely the effective date of the amendments to IFRS 10 and IAS 28, issued in September 2014, on Sale or Contribution of Assets between an Investor and its Associate or Joint...
26 October 2015
The OIC comment letter on EFRAG draft comment letter on IASB ED Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) is now available.
Please find the document herewith attached.
26 October 2015
The OIC comment letter on EFRAG draft comment letter on IASB ED Clarifications to IFRS 15 Revenue from Contracts with Customers is now available.
Please find the document herewith attached.
22 October 2015
The IFRS Interpretations Committee today published for public comment two proposed Interpretations of Standards, designed to address diversity in how the Standards are applied in practice.
The two draft interpretations Uncertainty over income tax treatments and Foreign Currency Transactions and Advance Consideration are open for public comment until 19 January...
19 October 2015
In order to test whether the definitions proposed in the IASB Exposure Draft on the Conceptual Framework are understandable, EFRAG asks you to assess whether nine arrangements give rise to items that would meet the definitions.
The completed questionnaire should be received by EFRAG before 15 December 2015.
The responses will be important input in EFRAG’s assessment of the proposed definitions and the results will...
6 October 2015
EFRAG, the Italian OIC and the IASB announce a joint outreach event to be held in Rome on Monday 30 November 2015
The objective of this joint outreach event, which is part of a series, is to discuss the proposals in the IASB Exposure Draft Conceptual Framework for Financial Reporting and obtain the views of constituents.
The feedback will also be used by the organisations for the purpose of finalising their...
2 October 2015
EFRAG has launched its own Proactive Agenda Consultation in parallel with the IASB’s 2015 Agenda Consultation to ensure that EFRAG is allocating resources in an optimal way to research work on important topics for Europe.
EFRAG is seeking constituents’ views by 30 November...