| 24/06/2014 | EFRAG has published a feedback statement on input received during outreach activities conducted with European preparers on the Post-implementation Review of IFRS 3 Business Combinations
EFRAG has issued a feedback statement that summarises the views expressed by European preparers during the outreach activities organised jointly with European National Standard Setters on the Post-implementation Review of IFRS 3 Business Combinations. |
| 24/06/2014 | EFRAG endorsement status report
On 20 June 2014, the Accounting Regulatory Committee (ARC) voted by written procedure in favour of Amendments to IAS 19: Defined Benefit Plans: Employee Contributions (issued on 21 November 2013). EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu point ‘Endorsement Status’. |
| 24/06/2014 | EFRAG has published a letter to the IASB in response to its Request for Information on the Post-implementation Review of IFRS 3 Business Combinations
EFRAG has issued a letter to the IASB in response to the Request for Information on IFRS 3 Business Combinations. |
| 24/06/2014 | EFRAG and the European Federation of Financial Analysts Societies (EFFAS) have published a feedback statement on input received during outreach activities conducted with users on business combination accounting
EFRAG and EFFAS have published a feedback statement that summarises the input received during the joint outreach activities conducted with users on the accounting for business combinations under IFRS and related disclosures |
| 19/06/2014 | EFRAG Update May/June 2014
The May/June 2014 edition of EFRAG Update, summarising the discussions held at the EFRAG CFSS meeting of 27 May 2014, the EFRAG TEG conference calls of 28 May and 4 June 2014 and at the EFRAG TEG meeting of 11-13 June 2014, has been published and can be downloaded here. |
| 17/06/2014 | EFRAG requests comments on its draft endorsement advice and effects study report on Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38
EFRAG has issued an invitation to comment relating to the endorsement for use in the EU of Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38 (the Amendments). It is consulting both on its assessment of the Amendments against the technical criteria for the endorsement in the EU and on its initial assessment of the costs and benefits that would arise from their implementation and application in the EU. Comments are requested by 17 July 2014. |
| 16/06/2014 | Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)
EFRAG has issued an invitation to comment relating to the endorsement for use in the EU of the amendments to IFRS 11: Accounting for Acquisitions of Interests in Joint Operations. It is consulting both on its assessment of the Interpretation against the technical criteria for the endorsement in the EU and on its initial assessment of the costs and benefits that would arise from their implementation and application in the EU. Comments are requested by 16 July 2014 |