Projects: Invitation to Comment
– Conceptual Framework – Bulletin: Complexity
Comments no later than: 30/04/2014
– EFRAG Short Discussion Series – The Equity Method: A measurement basis or one-line consolidation?
Comments no later than: 15/05/2014
– Proactive – The Role of the Business Model in Financial Statements
Comments no later than: 31/05/2014
News
– Input received on the Review of the Conceptual Framework:
- Frankfurt Joint Outreach Event
- Copenhagen Joint Outreach Event
- Warsaw Joint Outreach Event
- Amsterdam Joint Outreach Event
EFRAG has issued a request to the IASB regarding the accounting for Interests in Joint Operations structured through a separate vehicle in separate financial statements. The letter can be downloaded here.
– EFRAG’s Comment Letter on the IASB’s ED/2013/9 Proposed Amendments to the IFRS for SMEs
EFRAG published its Comment Letter on the IASB’s ED/2013/9 Proposed Amendments to the IFRS for SMEs issued on 3 October 2013.
– EFRAG’s Comment Letter on the IASB’s ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle
EFRAG is issuing its comment letter to the IASB on its Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle. The letter can be downloaded here.
– EFRAG endorsement status report
In the light of the EFRAG’s endorsement advice letters on Annual Improvements to IFRSs 2010–2012 Cycle and Annual Improvements to IFRSs 2011–2013 Cycle, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu point ‘Endorsement Status’.
EFRAG has completed its due process regarding the Annual Improvements to IFRSs 2010–2012 Cycle and has submitted its Endorsement Advice Letter and Effects Study Report to the European Commission.
EFRAG has completed its due process regarding the Annual Improvements to IFRSs 2011–2013 Cycle and has submitted its Endorsement Advice Letter and Effects Study Report to the European Commission.