EFRAG is consulting on both its assessment of the Amendments against the techincal criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good. Comments are requested by 16 February 2018.
The IASB expects to publish its proposals on the impairment test for goodwill in 2018. EFRAG’s Discussion Paper Goodwill impairment test: can it be improved? illustrates a number of suggestions to enhance the application and effectiveness and to reduce the complexity of the goodwill impairment test. EFRAG asks European constituents' views on these suggestions by 31 December 2017.
EFRAG has published a feedback statement following the publication of its final comment letter on the IASB's Discussion Paper DP/2017/1 Disclosure Initiative - Principles of Disclosure.
EFRAG announces that it will hold its EFRAG TEG meeting on Monday 18 and Tuesday 19 December 2017
EFRAG announces that it will hold its EFRAG Board meeting on 14 December 2017
EFRAG announces that it will hold its EFRAG TEG and EFRAG CFSS meeting on Wednesday 22 and EFRAG TEG meeting Thursday 23 November 2017
The new EFRAG Technical Expert Group (TEG) composition, effective 1 April 2018, has been approved by the EFRAG Board. EFRAG TEG welcomes two new members, Emmanuelle Guyomard and Jed Wrigley, as Nicolas de Paillerets and Serge Pattyn retire as EFRAG TEG members. Nicklas Grip is reappointed as EFRAG TEG Vice-Chairman and five other members are also reappointed: Ana Cortez, Guenther Gebhardt, Heinz Hense, Soren Kok Olsen and Andrew Spooner.
It is with great sadness that EFRAG acknowledges the passing away of Philippe Maystadt on 7 December.
The November 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.