What is financial reporting and analysis #what #is #financial #reporting #and #analysis
EFRAG Annual Review 2016 now available
Changes to the composition of the EFRAG Board and EFRAG TEG
EFRAG’s final comment letter on the IASB’s Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments – Proposed amendments to IFRS 8 and IAS 34
EFRAG has published its final comment letter in response to the IASB’s Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments – Proposed amendments to IFRS 8 and IAS 34.
EFRAG requests comments on its draft endorsement advice on IFRIC 23 Uncertainty over Income Tax Treatments
EFRAG is consulting on its assessment of IFRIC Interpretation 23 Uncertainty over Income Tax Treatments against the endorsement criteria in the IAS Regulation, including the technical criteria and whether IFRIC 23 is conducive to the European public good. Comments are requested by Monday 9 October 2017, CoB.
EFRAG CALLS FOR AN ACADEMIC LITERATURE REVIEW ON THE INTERACTION OF IFRS 9 AND LONG-TERM INVESTMENT DECISIONS
The academic literature review will form part of the evidence that EFRAG will consider in its Research on the impairment of equity investments and the relation between an effective impairment model and the recycling of gains or losses on disposal of equity investments designated at fair value through Other Comprehensive Income.
EFRAG/EFFAS/IASB/AIAF/OIC joint user event on Better Communication, Goodwill and Insurance Contracts – 18 September 2017
EFRAG, EFFAS, IASB, AIAF and OIC organise a joint user event on the IASB Discussion Paper Disclosure Initiative – Principles of Disclosure, the EFRAG Discussion Paper Goodwill Impairment Test Can it be improved? and IFRS 17 Insurance Contracts on 18 September 2017 (from 11.00 to 18.00 hrs. CET) in Milan, Italy.
Do not miss the opportunity to share your views and provide input!
Better Communication – Seeing the wood for the trees: role of disclosures? Warsaw – 12 September
EFRAG, the Polish Accounting Standards Committee together with the Accountants’ Association in Poland and the Polish Chamber of Statutory Auditors present the programme of the joint outreach event on the IASB Discussion Paper Disclosure Initiative – Principles of Disclosure on 12 September 2017 in Warsaw, Poland (10 00 to 12 30, local time).
Do not miss the opportunity to share your views and provide input to EFRAG’s draft comment letter!
Stakeholder event on Impact-analysis and Better Communication in Financial Reporting
EFRAG and the Organismo Italiano di Contabilità (OIC) invite you to participate in a joint stakeholders event on Impact-analysis and Better Communication in Financial Reporting on Monday 9 October 2017 (from 14 00 to 18 00 hrs. CET) at the Ambasciatori Palace Hotel in Rome, Italy.
EFRAG Update July 2017
The July 2017 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below.
EFRAG is recruiting an academic fellow with financial reporting expertise
EFRAG is seeking an academic fellow with experience in financial reporting and IFRS to work with EFRAG during a sabbatical leave period of between 6 months and two years.
EFRAG is recruiting financial reporting professionals with IFRS expertise
EFRAG is looking for financial reporting professionals with a good knowledge of IFRS and an interest in contributing to its future development. EFRAG also welcomes secondments from industry, the accountancy profession or National Standard Setters.