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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

Accounting for macro hedging
Final Comment Letter Didier Andries
Amendments to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Final Comment Letter Filipe Camilo Alves
Amendments to IFRS 10, IFRS 12 and IAS 28 - Investment Entities: Applying the Consolidation Exception
Final Endorsement Advice Isabel Batista
Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account
Final Comment Letter Didier Andries
Amendments to IFRS 11 - Accounting for Acquisitions of Interests in Joint Operations
Published in Official Journal Hocine Kebli
Amendments to IFRS 15 - Effective date of IFRS 15
Final Comment Letter Rasmus Sommer
Amendments to IFRS 3 - Definition of a Business
Seed Isabel Batista
Amendments to IFRS 8 resulting from Post-implementation Review
Seed Isabel Batista
Annual Improvements to IFRSs 2014 - 2016 Cycle
Final Comment Letter Joseba Estomba Lecuona
Clarifications to IFRS 15 Revenue from Contracts with Customers
Final Comment Letter Vincent van Caloen
Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
Final Comment Letter Hocine Kebli
Effective Date of Amendments to IFRS 10 and IAS 28
Final Comment Letter Filipe Camilo Alves
IASB Research Project – Goodwill and Impairment
Seed Isabel Batista
IFRS 15 Revenue from Contracts with Customers
Final Endorsement Advice Rasmus Sommer
IFRS 16 Leases
Final Comment Letter Hocine Kebli
IFRS 9 - Financial Instruments
Final Endorsement Advice Didier Andries
IFRS 9 and IFRS 4
Final Comment Letter Didier Andries
Insurance - Insurance Contracts (2013 Exposure Draft)
Final Comment Letter Didier Andries
Rate-regulated Activities - Comprehensive Project
Final Comment Letter Isabel Batista

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
Amendments to IFRS 1 - Severe Hyperinflation
Published in Official Journal Anna Vidal
Amendments to IFRS 7 Financial Instruments: Disclosures - Transfers of Financial Assets (previously 'Derecognition')
Published in Official Journal Chiara Del Prete
Annual Improvements to IFRSs - 2008
Published in Official Journal Stuart Studsrud
Annual Improvements to IFRSs - 2009
Published in Official Journal Stuart Studsrud
Annual Improvements to IFRSs - 2009-2011 cycle
Published in Official Journal Giorgio Alessio Acunzo
Annual Improvements to IFRSs - 2010-2012 cycle
Published in Official Journal Giorgio Alessio Acunzo
Annual Improvements to IFRSs - 2011-2013 cycle
Published in Official Journal Giorgio Alessio Acunzo
Annual Improvements to IFRSs - 2012-2014 cycle
Published in Official Journal Giorgio Alessio Acunzo
Consolidation - Investment Entities
Published in Official Journal Isabel Batista
Consolidation - Joint Arrangements and related standards
Published in Official Journal Isabel Batista
Consolidation - Transition Guidance (Proposed amendments to IFRS 10)
Published in Official Journal Isabel Batista
DP Fair Value Measurements
Final Comment Letter Irina Ipatova
ED Discontinued Operations (Proposed amendments to IFRS 5)
Final Comment Letter Irina Ipatova
ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
Final Comment Letter Irina Ipatova
European field-testing of the IASB ED Revenue from Contracts with Customers
Final Comment Letter Rasmus Sommer
European Outreach on the IASB’s main projects
Draft Comment Letter Irina Ipatova
Extractive Activities
Final Comment Letter Pieter Dekker
Financial Instruments
Seed Chiara Del Prete
Financial Instruments (replacement of IAS 39) - Classification and Measurement: Limited Amendments to IFRS 9
Final Comment Letter Didier Andries
IAS 27 Separate Financial Statements (amended 2011)
Published in Official Journal Isabel Batista
IAS 28 Investments in Associates and Joint Ventures (amended 2011)
Published in Official Journal Isabel Batista
IFRS 1 - First Time Adoption of IFRSs: Restructured Version
Published in Official Journal Jeff Waldier
IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters
Published in Official Journal Stuart Studsrud
IFRS 1 Amendment: Government Loans
Published in Official Journal Giorgio Alessio Acunzo
IFRS 1 Amendment: Removal of Fixed Dates for First-time Adopters
Published in Official Journal Anna Vidal
IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs
Published in Official Journal Charlotte Norre
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters
Published in Official Journal Jeff Waldier
IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
Published in Official Journal Charlotte Norre
IFRS 1 and IFRS 6 Amendments
Published in Official Journal Paul Ebling
IFRS 10 Consolidated Financial Statements
Published in Official Journal Isabel Batista
IFRS 11 Joint Arrangements
Published in Official Journal Isabel Batista
IFRS 12 Disclosure of Interests in Other Entities
Published in Official Journal Isabel Batista
IFRS 13 Fair Value Measurement
Published in Official Journal Michel Sibille
IFRS 2 - Share-based Payment
Published in Official Journal Paul Ebling
IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations
Published in Official Journal Thomas Oversberg
IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements
Published in Official Journal Filippo Poli
IFRS 3 - Business Combinations
Published in Official Journal Paul Ebling
IFRS 3 - Business Combinations Phase II
Published in Official Journal Isabel Batista
IFRS 4 - Insurance Contracts
Published in Official Journal Paul Ebling
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
Published in Official Journal Paul Ebling
IFRS 6 - Exploration for and Evaluation of Mineral Resources
Published in Official Journal Paul Ebling
IFRS 7 - Financial Instruments: Disclosures
Published in Official Journal Paul Ebling
IFRS 7 amendments 'Investments in Debt Instruments'
Final Comment Letter Svetlana Boysen
IFRS 7 Amendments: Improving Disclosure About Financial Instruments
Published in Official Journal Emmanuel Gagneux
IFRS 8 - Post-Implementation Review
Final Comment Letter Isabel Batista
IFRS IC - Rate-regulated activities
Final Comment Letter Isabel Batista
Insurance - Insurance Contracts (2010 Exposure Draft)
Final Comment Letter Ralitza Ilieva
Mandatory Effective Date of IFRS 9
Final Comment Letter Marc Labat
Rate-regulated activities - Interim Standard: Exposure Draft Regulatory Deferral Accounts
Final Comment Letter Giorgio Alessio Acunzo
Revenue - Revenue from Contracts with Customers (2010 Exposure Draft)
Final Comment Letter Rasmus Sommer
Revenue Recognition
Final Comment Letter Rasmus Sommer

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