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EFRAG Focus

14/03/2016 NEXT STEP IN YOUR CAREER: JOIN EFRAG! - EFRAG is seeking financial reporting professionals with IFRS expertise to join the EFRAG team. Examine the various possibilities: permanent employee, secondment or part-time service provider.

01/01/2016 EFRAG Updates - The EFRAG Update is published on a monthly basis to inform constituents about due process publications, public technical discussions held and decisions taken during that month. You can access current and past editions here.

04/01/2016 ARE YOU A FINANCIAL REPORTING PROFESSIONAL INTERESTED IN BRINGING THE EUROPEAN VIEW IN FINANCIAL REPORTING? JOIN EFRAG! - EFRAG is seeking financial reporting professionals with IFRS expertise to join the EFRAG team.

16/12/2015 NEW EFRAG TEG CHAIRMAN AND CEO IN 2016 - On 16 December, the EFRAG Board decided to appoint Andrew Watchman as the new EFRAG TEG Chairman and CEO starting April 2016.

03/08/2015 Contribute to European input in the IFRS process: Call for EFRAG TEG Applicants - EFRAG is calling for candidates for its Technical Expert Group since the present mandate period of six of the sixteen EFRAG TEG members expires on 31 March 2016, including that of the EFRAG TEG Chairman. It may be expected that some reappointments will take place. We recommend that all candidates should submit their candidatures by 8 October 2015 at the very latest.

03/08/2015 Your chance to help coordinate European input in the IFRS process! Call for EFRAG TEG Chairman and CEO - EFRAG is calling for candidates to fulfil the position of EFRAG TEG Chairman and CEO as of 1 April 2016, as the mandate of Françoise Flores will expire on 31 March 2016. We are looking for candidates passionate with financial reporting issues and eager to take on this high profile and challenging function in the European and international financial reporting world. We recommend that all candidates should submit their applications by 8 October 2015 at the very latest.

22/07/2015 EFRAG, the IASB and the National Standard Setters AAT, ANC, ASCG, FRC and OIC invite companies to participate in a public survey on impact of the forthcoming new IFRS on Leases on financial covenants in loan agreements - The IASB has completed its redeliberations in regard to the proposed new lease accounting requirements. The new IFRS on Leases is expected to be issued before the end of 2015. It will require lessees to recognise assets and liabilities for all identified leases. The amount of newly recognised lease liabilities is expected to be significant for many entities. Therefore, questions have been raised about the possible impact of the new IFRS on financial covenants in loan agreements that refer to measures of debt, net financial position or similar indicators. EFRAG, the IASB and the National Standard Setters are performing this public survey to acquire quantitative and qualitative information about how covenants are determined in Europe.

18/05/2015 EFRAG - EFFAS/ABAF - IASB Investor Event: Could profit or loss (P&L) become more useful? And what is the role of other comprehensive income (OCI)? - EFRAG, EFFAS/ABAF and the IASB announce a new joint event for the Investor Community, taking place in Brussels on 1 July 2015 (14.00-18.00 hrs).

11/02/2015 SEEKING A NEW CHALLENGE? JOIN EFRAG! - EFRAG is seeking financial reporting professionals with IFRS expertise to join its technical staff!

23/12/2014 Call for EFRAG TEG Applicants - EFRAG is calling for candidates for its Technical Expert Group in order to fill two remaining vacancies following the latest appointments to EFRAG TEG. These vacancies should be fulfilled as of 1 April 2015 or as soon as possible thereafter. EFRAG is looking for one preparer with industrial or commercial background and one auditor. Applications by auditors with specific insurance expertise will be particularly welcome. All other applications and indications of interest are welcome, and will be considered in the perspective of the 2016 EFRAG TEG rotation process. We invite all candidates to submit their candidatures at the very latest by 26 February 2015.

28/10/2014 In charge of investment decisions? Your use of financial information is of interest to us! - EFRAG and ICAS are looking for users of financial statements that make investment decisions to participate in a study on the usage of financial information.

15/09/2014 REMINDER Call for EFRAG TEG Applicants - EFRAG is calling for candidates for its Technical Expert Group partially in view of the current preparer vacancies, the regular rotation scheme under which the present mandate period of three EFRAG TEG members expires on 31 March 2015 and further for vacancies which will be governed by the new EFRAG governance structure. We urge all candidates to submit their candidatures at the very latest by 1 October 2014.

14/08/2014 European Commission call for applications for the position of EFRAG Board President - The European Commission is organising a selection procedure to appoint the President of the EFRAG Board. The place of employment will be Brussels (Belgium), where EFRAG is established. The selection procedure is subject to the entry into force of the amended statutes and internal rules of EFRAG, which is scheduled to take place on 31 October 2014.

16/07/2014 Call for EFRAG TEG Applicants - EFRAG is calling for candidates for its Technical Expert Group partially in view of the current preparer vacancies, the regular rotation scheme under which the present mandate period of three EFRAG TEG members expires on 31 March 2015 and further for vacancies which will be governed by the new EFRAG governance structure. It is expected that some reappointments will take place. We urge all candidates to submit their candidatures at the very latest by 1 October 2014.

09/07/2014 NEXT STEP IN THE EFRAG REFORM: THE EFRAG Board. EFRAG calls on European Stakeholder Organisations and National Standard Setters to nominate candidates for the new EFRAG Board! - European Stakeholder Organisations and National Standard Setters are invited to nominate candidates for the EFRAG Board under the new governance structure. EFRAG hopes to welcome further members to its enlarged membership. Having all European Stakeholder Organisations with an interest in financial reporting and a wide coverage of the EEA countries in the membership of EFRAG will help Europe speaking with one voice on the international accounting scene.

27/06/2014 EFRAG - EFFAS/ABAF - IASB User Event: Reflecting dynamic risk management through macro hedge accounting? Brussels - 7 July - EFFAS, ABAF, EFRAG and the IASB are pleased to confirm the speaker panel of their third user event due to take place on Monday 7 July 13.30-19.00 hrs. The speakers include Hans Buysse, member of the EFFAS Executive Management Committee; Giuseppe Loforese, Intesa Sanpaolo; Jean-Baptiste Bellon, banking analyst; Jean-Michel Pinton, CNP Assurances; Roman Sauer, Allianz; Carsten Zielke, insurance analyst; Martin Edelmann, IASB Board Member; Françoise Flores, EFRAG Chairman and Patricia McBride, EFRAG Technical Director.

18/03/2014 APPOINTMENT OF PATRICIA MCBRIDE AS EFRAG TECHNICAL DIRECTOR - EFRAG, the European Financial Reporting Advisory Group, today announced the appointment of Patricia McBride as Technical Director, effective end of April 2014. In this capacity, Patricia McBride will succeed Pieter Dekker who will leave EFRAG early April, after four years of outstanding contributions to EFRAG’s technical activities.

07/05/2014 EFRAG - EFFAS/ABAF - IASB User Event - Reflecting dynamic risk management through macro hedge accounting? - EFRAG, EFFAS/ABAF and the IASB announce the third in their series of joint events for the User Community, taking place on 7 July in Brussels.

24/02/2014 NEW EFRAG TEG COMPOSITION AS OF APRIL 2014 - The EFRAG Supervisory Board reappoints Mike Ashley as EFRAG TEG Vice-Chairman. Joanna Frykowska, Nicklas Grip, Serge Pattyn and Andrea Toselli are reappointed and Christian Chiarasini, Ernst & Young France, is appointed as EFRAG TEG member(s).

14/11/2013 READY TO TAKE THE LEAD OF EFRAG's TECHNICAL ACTIVITIES? - After four years of outstanding contribution to EFRAG, Pieter Dekker (Technical Director) has decided to return to EY in London. In his new role as Executive Director, he will divide his time between UK client services and the IFRS work of EY Global. EFRAG is therefore seeking a full-time Technical Director to provide leadership to its technical accounting activities.

19/07/2013 Call for EFRAG TEG Applicants - The present mandate period for six of the twelve members of EFRAG’s Technical Expert Group (EFRAG TEG) expires on 31 March 2014. EFRAG is looking for candidates from a wide range of backgrounds and geographical origins and welcomes all applications. We urge all candidates to submit their candidatures at the very latest by 1 October 2013.

14/06/2013 EFRAG 2012 Annual Review - The EFRAG Annual Review 2012 has been published and is available for download.

04/06/2013 DO NOT MISS YOUR NEXT JOB OPPORTUNITY: JOIN EFRAG! - EFRAG is seeking financial reporting professionals with IFRS expertise to join its technical staff!

11/04/2013 EFRAG and the National Standard Setters of France, Germany, Italy and the UK publish three Bulletins in relation to the revision of the IFRS Conceptual Framework - EFRAG and the National Standard Setters of France, Germany, Italy and the United Kingdom have agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual Framework. The first three Bulletins resulting from this partnership are published today.

26/02/2013 EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to participate in a field-test on how the transition from IAS 39 to the new IFRS 9 requirements will affect classification and measurement of financial assets. - In November 2012, the IASB issued the Exposure Draft (ED) Classification and Measurement: Limited Amendments to IFRS 9 to propose changes in the classification and measurement requirements in IFRS 9 Financial Instruments. As a consequence of the transition from IAS 39 to the new classification and measurement requirements in IFRS 9, as modified by the ED, entities might need to measure at fair value some financial assets that are currently measured at amortised cost, or the other way around. EFRAG and National Standard Setters are performing a joint field-test on how the new requirements would affect the current classification and measurement of financial assets. This field-test is carried out by EFRAG with the National Standard Setters ANC, ASCG, FRC and the OIC. Additionally, the following organisations have agreed to encourage their members to participate: EACB, EBF, ESBG, Insurance Europe and ISDA.

05/12/2012 EFRAG issues a Draft Comment Paper on 'Emissions Trading Schemes' - The European Financial Reporting Advisory Group (EFRAG) has published today the Draft Comment Paper on 'Emissions Trading Schemes'. Preliminary views are formulated and expressed at this stage of the due process.

24/09/2012 REMINDER Call For EFRAG TEG Applicants: Ultimate Deadline For Submissions 12 October - The present mandate period for six of the twelve members of EFRAG's Technical Expert Group (EFRAG TEG) expires on 31 March 2013. EFRAG is looking for candidates from a wide range of backgrounds and geographical origins and welcomes all applications. We urge all candidates to submit their candidatures at the very latest by 12 October 2012.

29/08/2012 EFRAG is seeking financial reporting professionals with IFRS expertise to join its technical staff! - EFRAG seeks IFRS experts for involvement at various levels in its organisation. You are a financial reporting professional, with a general corporate or financial institution background and interested or experienced in technical financial reporting matters? Apply for a project manager or senior project manager function with EFRAG.

12/07/2012 Discussion Paper - Towards a Disclosure Framework for the Notes - The European Financial Reporting Advisory Group (EFRAG), the Autorité des Normes Comptables (ANC) in France, and the Financial Reporting Council (FRC) in the United Kingdom have published today a Discussion Paper, ‘Towards a Disclosure Framework for the Notes’. The Discussion Paper is the result of a joint project between EFRAG, the ANC and the FRC, as part of EFRAG’s proactive agenda.

03/07/2012 Call for EFRAG TEG Applicants - The present mandate period for six of the twelve members of EFRAG's Technical Expert Group (EFRAG TEG) expires on 31 March 2013. EFRAG is looking for candidates from a wide range of backgrounds and geographical origins and welcomes all applications. We urge all candidates to submit their candidatures at the very latest by 1 october 2012.

07/05/2012 Field-test for preparers on the general hedge accounting Review Draft - EFRAG will conduct a joint field-test of the revised IASB proposals on general hedge accounting. The Review Draft on general hedge accounting, which is expected to be released by the IASB by the end of June 2012, will introduce significant changes to the current general hedge accounting requirements. The main purposes of the field-test are to test the operationality of the proposals, whether the standard will operate as intended, and gather information to assess the quality and effects of the future accounting standard and the usefulness of the information that will result from applying the requirements, as well as to assess the level of effort required to implement and apply the requirements. This field-test is conducted by EFRAG in partnership with National Standard Setters in Europe who are interested in participating in the study. ANC, ASB, ASCG and the OIC have already agreed to participate.

08/03/2012 Call for EFRAG Supervisory Board Candidates - The term of the EFRAG Supervisory Board members expires in the middle of 2012. The EFRAG Governance and Nominating Committee (EFRAG GNC) is looking for high level candidates from a wide range of backgrounds and geographical origins. Applications are welcomed by 15 May 2012.

17/02/2012 EFRAG seeks a new Research Director - EFRAG is seeking a full-time Research Director, who will be based in Brussels and report directly to the EFRAG Chairman. The EFRAG Research Director is part of the EFRAG management team. The Research Director will also be expected to become involved in the wider promotion of EFRAG.

22/12/2011 Discussion Paper 'Improving the Financial Reporting of Income Tax' - The European Financial Reporting Advisory Group (EFRAG) and the Accounting Standards Board (UK ASB) of the FRC have published today a Discussion Paper, ‘Improving the Financial Reporting of Income Tax’. The Discussion Paper results from a project developed by EFRAG and the UK ASB jointly, as part of EFRAG’s proactive agenda.

21/12/2011 BEST WISHES FROM EFRAG! - Chairman Françoise Flores and the EFRAG team would like to thank you for all your contributions to their consultation work and participation in their events this year. May 2012 bring excellent developments for IFRS in Europe and the world! Best wishes!

21/10/2011 BCUCC Discussion Paper - The European Financial Reporting Advisory Group and the Organismo Italiano di Contabilità have published today a Discussion Paper ‘Accounting for Business Combinations under Common Control’. The Discussion Paper is part of EFRAG’s ongoing proactive work with European National Standard Setters.

20/10/2011 EFRAG: PAST - PRESENT - FUTURE - Find out about EFRAG's history in a nutshell and plans for the future. Impressions of EFRAG's 10th anniversary with prominent speakers.

17/10/2011 EFRAG and European Commission European Outreach Event on the IASB Agenda Consultation - EFRAG and the European Commission are pleased to invite you to their joint European outreach event on the IASB post-convergence Agenda Consultation on Friday 25 November 2011 in Brussels at the Albert Borschette Conference Centre (10.30 - 13.00 hrs).

29/03/2011 EFRAG and European National Standard Setters invite Constituents to outreach meetings on the IASB’s main projects - EFRAG, in partnership with European National Standard Setters, will organise outreach events on the main IASB projects, scheduled to be finalised in 2011. The purpose of the events is to provide useful input to the IASB for finalisation of the standards and to ensure that the final standards are suitable for use in Europe, The events will be held throughout Europe in May 2011.

18/01/2011 Join EFRAG Now! - YOU ARE A TALENTED FINANCIAL REPORTING PROFESSIONAL, WITH A GENERAL CORPORATE OR FINANCIAL INSTITUTION BACKGROUND, AND WISH TO FURTHER DEVELOP YOUR TECHNICAL ABILITIES IN A MULTICULTURAL AND CO-OPERATIVE ENVIRONMENT: JOIN EFRAG NOW!

23/12/2010 BEST WISHES FROM EFRAG - Françoise Flores and the EFRAG Team present their sparkling wishes for a great festive season!

02/09/2010 EFRAG and European National Standard Setters invite Constituents to outreach meetings on the IASB’s Financial Statement Presentation project - To assist the IASB in its efforts to gather views from European constituents on the tentative decisions included in the IASB staff draft of the exposure draft Financial Statement Presentation, as well as to inform itself of whether, and to what extent, EFRAG preliminary views are representative of European views, EFRAG has decided to organise outreach events on the Financial Statement Presentation project throughout Europe from September to November 2010, in partnership with European National Standard Setters.

02/08/2010 EFRAG Consultation on industry impact of proposals in the IASB ED Revenue from Contracts with Customers - EFRAG today published a questionnaire inviting responses from preparers relating to the impact on specific industries of the proposals in the IASB’s ED Revenue from Contracts with Customers. Responses are invited by 22 September 2010.

07/07/2010 EFRAG invites Users to an outreach meeting on the latest developments in accounting for financial instruments on Wednesday 15 September 2010 - As part of its ongoing contributions to the IASB’s due process EFRAG invites analysts, investors and regulators to an outreach meeting on Wednesday 15 September 2010. EFRAG is keen to understand the perspective of users on the recently proposed changes in accounting for financial instruments as we believe that the needs of users should be paramount in enhancing the quality of financial reporting.

28/06/2010 EFRAG launches public consultation on its Proactive Work - EFRAG has launched today a public consultation on its proposed work programme for its proactive work in Europe.

11/06/2010 Invitation to the Brussels EFRAG-IASB outreach event on 28 September 2010 - EFRAG has offered to host one of the IASB outreach events in order to assist European stakeholders to understand the IASB’s proposals better and have the opportunity to ask questions and provide comments to an IASB delegation of Board members and staff. This represents an important opportunity for European constituents to influence IFRS being developed by the IASB.

10/06/2010 EFRAG Proactive Strategy ‘Focus on Improvement’ - EFRAG today issued its Strategy ‘Focus on Improvement’ to drive its proactive work.

03/06/2010 EFRAG Annual Review 2009 - EFRAG is pleased to announce the publication of its 2009 Annual Review.

15/02/2010 New TEG chair and members appointed by the EFRAG Supervisory Board - The EFRAG Supervisory Board has appointed and will give full support to the new EFRAG Technical Experts’ Group, which will be chaired by Françoise Flores as from 1 April 2010.

16/12/2009 SEASON's GREETINGS FROM THE EFRAG TEAM - The EFRAG team wish you a nice break and will be happy to work with you again as of 4 January. Merry Christmas and Happy 2010! Click here for a colourful version.

14/10/2009 Call for Applicants - TEG Chairman - EFRAG is seeking a full-time Chairman for the organisation and its Technical Expert Group (TEG). The present mandate period for the TEG Chairman expires on 31 March 2010.

14/10/2009 Call for Applicants - TEG Members - The present mandate period for eleven of the twelve members of EFRAG TEG, including the TEG Chairman, expires on 31 March 2010.

30/09/2009 EFRAG is recruiting a Technical Director - EFRAG is seeking a full-time Technical Director to provide leadership to its technical accounting activities.

30/09/2009 EFRAG is recruiting an Assistant Technical Director - EFRAG is seeking a full-time Assistant Technical Director to assist in leading its technical work.

07/08/2009 Summer Holiday - The EFRAG staff wish you a great summer time and will be back for more IFRSs in September!

29/05/2009 EFRAG Plus - EFRAG issued its report “Strengthening the European Contribution to the International Standard-Setting process”.

06/03/2009 Call for candidates for the new EFRAG SB - The February EFRAG General Assembly appointed the Governance and Nominating Committee as a first step in the implementation of the enhanced EFRAG structure. The GNC is now calling for candidates for the new EFRAG Supervisory Board that will be finally approved by the General Assembly.

17/02/2009 Subscribe now to EFRAG's newsletter - Click here to subscribe to EFRAG's newsletter.

09/01/2009 EFRAG calls for candidates for a PAAinE Advisory Group being set up on Accounting for Income Tax - A new PAAinE (Pro-active Accounting Activities in Europe) project on Accounting for Income Tax has started and a pan-European advisory group is being set up to support the work. EFRAG is therefore launching a call for nominations for the panel. Please write to info@efrag.org by 30 January 2009.

30/01/2009 Vacancy - EFRAG is seeking full time IFRS Project Managers. Click here for further information.

21/11/2008 Call for new applicants for EFRAG Financial Instruments Working Group - EFRAG has decided to renew the membership of the financial instruments working group.

31/10/2008 Appointments to the EFRAG TEG - Extension of submission deadline - The present mandate period for seven members of the EFRAG TEG will expire on March 31, 2009. At the time being the Nominating Committee of the EFRAG Supervisory Board expects that some reappointments will be recommended but that up to four new appointments will be made.

30/10/2008 EFRAG seeks Deputy Technical Director and Research Director - EFRAG is seeking a full-time Deputy Technical Director and a full-time Research Director, both of whom will be based in Brussels and report directly to the Technical Director and the Chairman.

22/09/2008 Call for new applicants on the IAWG - EFRAG has decided to renew the members sitting on the insurance accounting working group (IAWG)

30/01/2008 EFRAG issues a European discussion paper on 'The Financial Reporting of Pensions' - EFRAG, together with various European national standard setters, has issued a discussion paper on The Financial Reporting Of Pensions.

28/01/2008 European Discussion Paper on Equity and Liabilities - EFRAG has published a Discussion Paper “Distinguishing between Liabilities and Equity” on behalf of the Pro-active Accounting Activities in Europe (PAAinE). The paper was developed by the German standard-setter.

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