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Activities

EFRAG publishes a study from an economic consultancy used as input to its Endorsement Advice on IFRS 16 Leases.

EFRAG commissioned a study from an independent economic consultancy as an input to its Endorsement Advice on IFRS 16 Leases. EFRAG's Draft Endorsement Advice, which is open for comment until 13 March 2017, include various references to this study. The aim of the study was to provide input into EFRAG's analysis of potential changes in the behaviour of preparers, investors and lenders arising from IFRS 16 and the economic impact of such changes including on the leasing industry and SMEs. The study also considered the estimated costs and benefits of IFRS 16.

EFRAG requests comments on its draft endorsement advice on Transfers of Investment Property (Amendments to IAS 40)

EFRAG is consulting on both its assessment of Transfers of Investment Property (Amendments to IAS 40)  against the technical criteria in the EU and on its assessment of whether Transfers of Investment Property ​(Amendments to IAS 40)  is conducive to the European public good.​​ Comments are requested by 20 March 2017.

EFRAG requests comments on its draft endorsement advice on IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration

EFRAG is consulting on its assessment of IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration ​against the endorsement criteria in the IAS Regulation, including the technical criteria and whether IFRIC 22 is conducive to the European public good.​​​ Comments are requested by 17 March 2017.

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Meetings
& events

EFRAG Board meeting 7 February 2017

​EFRAG announces that it will hold its EFRAG Board meeting on Tuesday 7 February 2017.​

Summary report on the Joint Investor Outreach Event in Milan on IFRS 16 Leases and Amendments to IFRS 4 Insurance Contracts

​EFRAG has published a Summary Report on the joint investor outreach event in Milan on 29 November 2016 covering IFRS 16 Leases and the amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts.

EFRAG TEG meeting 25-26 January 2017

EFRAG announces that it will hold its TEG meeting on Wednesday 25 and Thursday 26 January 2017.​

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News @EFRAG

EFRAG Update February 2017

The February 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 calls for new members of its EFRAG Rate-regulated Activities Working Group

​EFRAG has decided to renew the membership of its Rate-regulated Activities Working Group (EFRAG RRAWG).

EFRAG calls for candidates for its Advisory Panel on Pension Plans

​EFRAG has started a Research project to investigate possible improvements to the current requirements for accounting for pension plans under IFRS. EFRAG’s current focus is on plans that provide benefits linked to the return on specified assets. To provide expert advice on the project, EFRAG is setting up a pan-European Advisory Panel. If you are interested, please write to us at nominations@efrag.org by 20 February 2017.