In June 2017 EFRAG issued the Discussion Paper Goodwill impairment test: can it be improved? which included suggestions to improve the goodwill impairment test. EFRAG is now issuing a feedback statement which summarises the response received from constituents. The feedback will be used by EFRAG in developing its response to any future IASB proposals arising from its Goodwill and Impairment research project.
EFRAG is publishing a Discussion Paper to gather constituents' views on recycling and impairment of equity instruments designated at fair value through other comprehensive income to develop its technical advice to the European Commission. Please provide your comments by 25 May 2018.
EFRAG issues a background briefing paper on the level of aggregation requirements of IFRS 17 Insurance Contracts. Constituents that wish to comment can do so before 30 April 2018.
EFRAG announces that it will hold its EFRAG Board meeting on Tuesday 20 March 2018. To watch the webcast please register here.
EFRAG commissioned an independent perception audit in the fourth quarter of 2017 to gauge awareness of its work in the financial reporting community and provide a snapshot of the organisation's progress in delivering on its European public interest mission.
EFRAG is excited to announce that it will start broadcasting its public meetings from March 2018 onwards. To register to our first live EFRAG TEG meeting, please click here.
The February 2018 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below.