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Activities

In this section of EFRAG’s website you are given access to EFRAG’s past and current activities including descriptions, related documents and news items. You may search "Activities" by type (whether they contribute to the development of IFRS, participate in governance discussions, comment on proposals of others, lead to EFRAG’s own publications), by stage (whether they are still active or completed, and if active, what stage the activity has reached: research, consultation, endorsement) and by topic. Most topics are financial reporting related and deal with one particular subject: consolidation, financial instruments etc…


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Topics

Project title Stage Responsible Topics
2010 EFRAG Proactive Agenda consultation Completed Filippo Poli Governance, politics, policies and priorities
2015 EFRAG Proactive Agenda Consultation Completed Filippo Poli Governance, politics, policies and priorities
2015 IFRS Foundation Trustees' Invitation to Comment IFRS Taxonomy Due Process Completed Saskia Slomp Governance, politics, policies and priorities
2015 Trustee's Review of Structure and Effectiveness Completed Saskia Slomp Governance, politics, policies and priorities
Accounting for macro hedging Second discussion paper consultation Didier Andries Equity, financial instruments and hedging
Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account Completed Didier Andries Consolidation, interests in other entities and joint arrangements, Non-financial assets, Concepts and general guidance
Amendments to IFRS 7 Financial Instruments: Disclosures - Transfers of Financial Assets (previously 'Derecognition') Published in the Official Journal Didier Andries Equity, financial instruments and hedging
Annual Improvements to IFRS Standards 2014 - 2016 Cycle Completed Ioanna Chatzieffraimidou Concepts and general guidance, Consolidation, interests in other entities and joint arrangements
Annual Improvements to IFRS Standards 2015-2017 Cycle Exposure draft consultation Ioanna Chatzieffraimidou Income taxes, Non-financial assets, Consolidation, interests in other entities and joint arrangements
Annual Improvements to IFRSs - 2012-2014 cycle Published in the Official Journal Ioanna Chatzieffraimidou Discontinued operations and non-current asset sale, Equity, financial instruments and hedging, Employee Benefits, Interim Financial Reporting
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Endorsement consultation Didier Andries, Sapna Heeralall Specific activities, Equity, financial instruments and hedging
Autumn 2012 Outreach Events Completed Filippo Poli, Hocine Kebli Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Business Combinations under Common Control Research phase Ioana Kiss Consolidation, interests in other entities and joint arrangements
CESR Equivalence Project Completed Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
CESR Recommendation on Alternative Performance Indicators Completed Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets Completed Didier Andries Equity, financial instruments and hedging
CICA DP: Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities Completed Rasmus Sommer Concepts and general guidance
Clarification of Acceptable Methods of Depreciation and Amortisation Published in the Official Journal Rasmus Sommer Non-financial assets
Clarifications to IFRS 15 Revenue from Contracts with Customers Completed Rasmus Sommer Revenue and grants
Compatibility Analysis IFRS for SMEs and the Council Directives Completed Rasmus Sommer SME accounting
Conceptual Framework - Bulletin: Accountability and the objective of financial reporting Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: Complexity Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: Profit or loss versus OCI Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: Prudence Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: Reliability of financial information Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: The asset/liability approach Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: The Role of a Conceptual Framework Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: The role of the business model in financial reporting Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - Bulletin: Uncertainty Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework - IASB Exposure Draft Updating References to the Conceptual Framework Exposure draft consultation Rasmus Sommer Concepts and general guidance
Conceptual Framework - Questionnaire on the proposed definitions of assets and liabilities Exposure draft consultation Rasmus Sommer Concepts and general guidance
Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework (joint project FASB / IASB) - Phase C Measurement Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity Completed Rasmus Sommer Concepts and general guidance
Conceptual Framework for Financial Reporting Exposure draft consultation Rasmus Sommer Concepts and general guidance
Conceptual Framework for Financial Reporting Exposure Draft - Outreach events Autumn 2015 Exposure draft consultation Rasmus Sommer Concepts and general guidance
Conceptual Framework for Financial Reporting: The Reporting Entity ED Completed Rasmus Sommer Concepts and general guidance
Consistent Application of IFRS - EFRAG Discussion Paper Completed Rasmus Sommer Governance, politics, policies and priorities
Consolidation - Investment Entities Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation - Transition Guidance (Proposed amendments to IFRS 10) Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation package of Standards: Consolidation, Joint Arrangements and related standards Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation package of Standards: IAS 27 Separate Financial Statements (amended 2011) Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation package of Standards: IAS 28 Investments in Associates and Joint Ventures (amended 2011) Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation package of Standards: IFRS 10 Consolidated Financial Statements Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation package of Standards: IFRS 11 Joint Arrangements Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consolidation package of Standards: IFRS 12 Disclosure of Interests in Other Entities Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
Consultations - Long-term investing activities business models Completed Rasmus Sommer Concepts and general guidance
Credit Risk in Liability Measurement Completed Didier Andries Equity, financial instruments and hedging
Criteria for Annual Improvements to IFRSs Completed Saskia Slomp Governance, politics, policies and priorities
Developments at the IFRS Interpretations Committee Isabel Batista, Albert Steyn
Disclosure Initiative - Comprehensive Project Research phase Hocine Kebli, Ioanna Chatzieffraimidou, Albert Steyn Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Disclosure Initiative - Definition of Material Research phase Hocine Kebli, Raffaele Petruzzella Concepts and general guidance
Disclosure Initiative - IFRS Practice Statement on the Application of Materiality to Financial Statements Exposure draft consultation Hocine Kebli, Raffaele Petruzzella Concepts and general guidance, Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Disclosure Initiative - Principles of Disclosure Discussion paper consultation Hocine Kebli, Ioanna Chatzieffraimidou, Albert Steyn Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Concepts and general guidance
Discount rates - IASB Research Project Research phase Albert Steyn, Filippo Poli Employee Benefits, Non-financial assets, Non-financial liabilities, provisions, contingent liabilities and contingent assets, Concepts and general guidance
Due Process of IASB - Draft Handbook of Consultative Arrangements Completed Saskia Slomp Governance, politics, policies and priorities
Due Process of IFRIC - Draft Due Process Handbook Completed Saskia Slomp Governance, politics, policies and priorities
EFRAG Enhancement Completed Saskia Slomp Governance, politics, policies and priorities
EFRAG European Outreach on Proactive Discussion Papers 'Improving Financial reporting of Income Tax' project and on 'Accounting for Business Combination Under Common Control' Project Completed Ioanna Chatzieffraimidou Income taxes
EFRAG Research Project Discounting with Current Interest Rates Research phase Albert Steyn, Filippo Poli Employee Benefits, Non-financial liabilities, provisions, contingent liabilities and contingent assets
EFRAG Research Project Equity Instruments - Impairment and Recycling Research phase Filippo Poli, Ioanna Chatzieffraimidou Equity, financial instruments and hedging
EFRAG Research Project Goodwill - Impairment and Amortisation Research phase Filippo Poli, Filipe Alves, Ioanna Chatzieffraimidou Non-financial assets
EFRAG Research Project Pension Plans Research phase Filippo Poli Employee Benefits
EFRAG Research Project Transactions other than Exchanges of Equal Value Research phase Hocine Kebli, Filippo Poli, Ioana Kiss Concepts and general guidance
EFRAG Short Discussion Series - Levies: what would have to be changed in IFRS for a different accounting outcome? Completed Filipe Alves, Filippo Poli Non-financial liabilities, provisions, contingent liabilities and contingent assets
EFRAG Short Discussion Series - Presentation of reversal of acquisition step-ups Completed Filippo Poli Consolidation, interests in other entities and joint arrangements
EFRAG Short Discussion Series - The Equity Method: A measurement basis or one-line consolidation? Completed Isabel Batista Consolidation, interests in other entities and joint arrangements
EFRAG/ANC staff paper on the definition of an asset Completed Rasmus Sommer Concepts and general guidance
EFRAG: Emission Trading Schemes Completed Filippo Poli Non-financial assets
Endorsement of existing standards as at 1 March 2002 Published in the Official Journal Rasmus Sommer Concepts and general guidance, Discontinued operations and non-current asset sale, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements, Income taxes, Currency and inflation, Non-financial assets, Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Revenue and grants, Specific activities, Employee Benefits, Non-financial liabilities, provisions, contingent liabilities and contingent assets, Interim Financial Reporting
Enhancement of IASB quality control procedures Completed Saskia Slomp Governance, politics, policies and priorities
Equity Method of Accounting - IASB Research Project Research phase Isabel Batista, Filipe Alves Consolidation, interests in other entities and joint arrangements
ESMA Consultation Paper - Considerations of materiality in financial reporting Completed Rasmus Sommer Concepts and general guidance
ESMA Consultation Paper - Guidelines on Alternative Performance Measures Completed Hocine Kebli Presentation of financial statements and disclosure unrelated to specific assets and liabilities
European field-testing of the IASB ED Revenue from Contracts with Customers Completed Rasmus Sommer Revenue and grants
European Outreach on the IASB's main projects Completed Rasmus Sommer Revenue and grants, Specific activities, Equity, financial instruments and hedging
Extractive Activities Completed Rasmus Sommer Specific activities
Fair Value Measurements Discussion Paper Completed Rasmus Sommer Concepts and general guidance
Financial crisis Completed Didier Andries Governance, politics, policies and priorities
Financial Instruments - Asset Liability offsetting Published in the Official Journal Rasmus Sommer Equity, financial instruments and hedging
Financial Instruments - FASB ED 2010 Completed Didier Andries Equity, financial instruments and hedging
Financial Instruments (IAS 39 Replacement): Hedge Accounting Completed Rasmus Sommer Equity, financial instruments and hedging
Financial Instruments (Replacement of IAS 39): Impairment - 2009 Exposure Draft Completed Rasmus Sommer Equity, financial instruments and hedging
Financial Instruments (Replacement of IAS 39): Impairment - 2011 Supplementary Document Completed Rasmus Sommer Equity, financial instruments and hedging
Financial Instruments (Replacement of IAS 39): Impairment - 2013 Exposure Draft Completed Rasmus Sommer Equity, financial instruments and hedging
Financial Instruments Accounting - Reducing Complexity Exposure draft consultation Didier Andries Equity, financial instruments and hedging
Financial Instruments Mandatory Effective Date of IFRS 9 Completed Didier Andries Equity, financial instruments and hedging
Financial Instruments with Characteristics of Equity - 2008 Discussion Paper Discussion paper consultation Filipe Alves Equity, financial instruments and hedging
Financial Instruments with Characteristics of Equity - 2015 IASB Research Project Research phase Filipe Alves Equity, financial instruments and hedging
Financial Instruments with Characteristics of Equity - Replacement of IAS 32 - 2008 Completed Filipe Alves Equity, financial instruments and hedging
Financial Instruments: Classification and Measurement: Limited Amendments to IFRS 9 Completed Didier Andries Equity, financial instruments and hedging
Financial Instruments: IAS 39 Replacement - Classification and Measurement Completed Didier Andries Equity, financial instruments and hedging
Financial Intruments - The IASB's request for views on the FASB's proposals Exposure draft consultation Rasmus Sommer Equity, financial instruments and hedging
Financial Statement Presentation - EFRAG outreach Completed Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Financial Statement Presentation - Preliminary views Discussion Paper Completed Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Goodwill and Impairment - IASB Research Project Research phase Isabel Batista, Vincent van Caloen Consolidation, interests in other entities and joint arrangements, Non-financial assets
Goodwill impairment and amortisation - Questionnaire Completed Rasmus Sommer Non-financial assets
IAS 1 - Amendments - Presentation of Items of Other Comprehensive Income Published in the Official Journal Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 1 Amendments - Classification of liabilities Exposure draft consultation Hocine Kebli Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 1 Amendments - Disclosure Initiative Published in the Official Journal Hocine Kebli, Ioanna Chatzieffraimidou Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures Published in the Official Journal Hocine Kebli Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 1 Amendments - Presentation of Financial Statements: Revised Presentation Published in the Official Journal Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 12 Amendments - Income Taxes: Short Term Convergence Completed Isabel Batista Income taxes
IAS 12 Amendments: Recognition of Deferred Tax Assets for Unrealised Losses Completed Ioanna Chatzieffraimidou Income taxes
IAS 12 Deferred Tax (2010) Amendments - Recovery of Underlying Assets Published in the Official Journal Isabel Batista Income taxes
IAS 16 Amendments - Proceeds before Intended Use Exposure draft consultation Joachim Jacobs Non-financial assets
IAS 19 Amendments - Defined Benefit Plans ED Published in the Official Journal Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IAS 19 Amendments - Defined Benefit Plans: Employee Contributions Published in the Official Journal Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IAS 19 Amendments - Discount Rate for Employee Benefits Completed Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IAS 19 Amendments - Employee Benefits - Short term improvements Completed Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures Published in the Official Journal Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IAS 19 Amendments - Employee Benefits: The Asset Ceiling Published in the Official Journal Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IAS 19 and IFRIC 14 Amendments - Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund from a defined benefit plan Exposure draft consultation Sapna Heeralall Employee Benefits
IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation Published in the Official Journal Rasmus Sommer Currency and inflation
IAS 23 Amendments - Borrowing Costs Published in the Official Journal Rasmus Sommer Non-financial assets
IAS 24 Amendments - Related Party Disclosures Exposure draft consultation Isabel Batista Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 24 amendments 'Relationships with the State' Published in the Official Journal Isabel Batista Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 27 Amendments - Equity Method in Separate Financial Statements Published in the Official Journal Filipe Alves Consolidation, interests in other entities and joint arrangements
IAS 28 Amendments - Equity Method: Share of other net asset changes Completed Isabel Batista Consolidation, interests in other entities and joint arrangements
IAS 32 Amendment - Classification of Rights Issues Published in the Official Journal Filipe Alves Equity, financial instruments and hedging
IAS 32 Amendments - Financial Instruments: Disclosure and Presentation Published in the Official Journal Filipe Alves Equity, financial instruments and hedging
IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation Published in the Official Journal Filipe Alves Equity, financial instruments and hedging, Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 33 - Earnings per Share (Simplifying EPS) Completed Filipe Alves Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I Published in the Official Journal Filippo Poli Non-financial assets
IAS 36: Recoverable Amounts - Disclosures for Non-Financial Assets Published in the Official Journal Filipe Alves Non-financial assets
IAS 37 and IAS 19 Amendments - Business Combinations Phase II Completed Filippo Poli Employee Benefits, Non-financial liabilities, provisions, contingent liabilities and contingent assets
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out) Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 Amendments – Novation of derivatives and continuation of hedges accounting Published in the Official Journal Rasmus Sommer Equity, financial instruments and hedging
IAS 39 Amendments Exposures Qualifying for Hedge Accounting Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts Published in the Official Journal Didier Andries Equity, financial instruments and hedging, Specific activities
IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition' Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IAS 39 Replacement - Impairment of Financial Assets (Request for Information) Completed Didier Andries Equity, financial instruments and hedging
IAS 40 Amendments - Transfers of Investment Property Completed Rasmus Sommer Specific activities
IAS 41 Agriculture - Bearer Plants Published in the Official Journal Rasmus Sommer Specific activities
IAS 7 Amendments - Disclosure Initiative Completed Ioanna Chatzieffraimidou Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IAS 8 Amendments: Distinction between a change in an accounting policy and a change in an accounting estimate Research phase Albert Steyn Concepts and general guidance
IASB - FASB Convergence Discussions (2008) Exposure draft consultation Rasmus Sommer Governance, politics, policies and priorities
IASB agenda consultation 2010 -European outreach meetings Completed Saskia Slomp Governance, politics, policies and priorities
IASB Agenda Consultation 2011 Completed Saskia Slomp, Filippo Poli Governance, politics, policies and priorities
IASB Agenda Consultation 2015 Completed Filippo Poli, Saskia Slomp Governance, politics, policies and priorities
IASB Annual Improvement Project 2007 Published in the Official Journal Ioanna Chatzieffraimidou Concepts and general guidance, Discontinued operations and non-current asset sale, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements, Currency and inflation, Non-financial assets, Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Revenue and grants, Specific activities, Employee Benefits, Interim Financial Reporting
IASB Annual Improvements Project 2008 Published in the Official Journal Ioanna Chatzieffraimidou Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Equity, financial instruments and hedging, Discontinued operations and non-current asset sale, Specific activities, Revenue and grants, Non-financial assets
IASB Annual Improvements Project 2009 Published in the Official Journal Ioanna Chatzieffraimidou Concepts and general guidance, Consolidation, interests in other entities and joint arrangements, Equity, financial instruments and hedging, Interim Financial Reporting, Revenue and grants
IASB Annual Improvements Project 2009-2011 cycle Published in the Official Journal Ioanna Chatzieffraimidou Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Concepts and general guidance, Non-financial assets, Consolidation, interests in other entities and joint arrangements, Interim Financial Reporting
IASB Annual Improvements Project 2010-2012 cycle Published in the Official Journal Ioanna Chatzieffraimidou Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements, Concepts and general guidance, Income taxes, Non-financial assets
IASB Annual Improvements Project 2011-2013 cycle Published in the Official Journal Ioanna Chatzieffraimidou Concepts and general guidance, Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Consolidation, interests in other entities and joint arrangements, Specific activities
IASB Policy on Technical Corrections Completed Saskia Slomp, Filippo Poli Governance, politics, policies and priorities
IASB Request for views: Effective Dates and Transition Methods Completed Saskia Slomp, Filippo Poli Concepts and general guidance
IASCF - Constitutional Review - concluded June 2005 Completed Saskia Slomp, Filippo Poli Governance, politics, policies and priorities
IASCF - Constitutional Review - Concluded June 2010 Completed Saskia Slomp, Filippo Poli Governance, politics, policies and priorities
IASCF - Review of the Constitution Part II Completed Saskia Slomp, Filippo Poli Governance, politics, policies and priorities
IFRIC - Changes in Contributions to Employee Share Purchase Plans Exposure draft consultation Filippo Poli Employee Benefits
IFRIC - Emission Rights Endorsement consultation Didier Andries, Ioana Kiss Non-financial assets
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions Completed Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IFRIC - Multi-employer plans Completed Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IFRIC - Put options written over Non-Controlling Interests Completed Isabel Batista Equity, financial instruments and hedging
IFRIC - Scope of SIC 12 Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Published in the Official Journal Ioana Kiss Non-financial liabilities, provisions, contingent liabilities and contingent assets
IFRIC 10 - Interim Financial Reporting and Impairment Published in the Official Journal Filipe Alves Interim Financial Reporting
IFRIC 11 IFRS 2 Group and Treasury Share Transactions Published in the Official Journal Isabel Batista Equity, financial instruments and hedging
IFRIC 12 Service Concession Arrangements Published in the Official Journal Ioana Kiss Specific activities
IFRIC 13 - Customer Loyalty Programmes Published in the Official Journal Rasmus Sommer Revenue and grants
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements Published in the Official Journal Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IFRIC 14 and IAS 19 Amendment - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Published in the Official Journal Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
IFRIC 15 - Agreements for the Construction of Real Estate Published in the Official Journal Rasmus Sommer Revenue and grants
IFRIC 16 - Hedges of a Net Investment in Foreign Operation Published in the Official Journal Rasmus Sommer Equity, financial instruments and hedging
IFRIC 17 - Distributions of Non-cash Assets to Owners Published in the Official Journal Isabel Batista Non-financial liabilities, provisions, contingent liabilities and contingent assets
IFRIC 18 - Transfers of Assets from Customers Published in the Official Journal Isabel Batista Revenue and grants
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Published in the Official Journal Rasmus Sommer Equity, financial instruments and hedging
IFRIC 2 - Members' Shares in Co-operative Entities Published in the Official Journal Filipe Alves Equity, financial instruments and hedging
IFRIC 20 Stripping Cost in the Production Phase of a Surface Mine Published in the Official Journal Ioana Kiss Specific activities
IFRIC 21 - Levies Published in the Official Journal Filipe Alves Non-financial liabilities, provisions, contingent liabilities and contingent assets
IFRIC 22 - Foreign Currency Transactions and Advance Consideration Completed Isabel Batista Currency and inflation
IFRIC 23 Uncertainty over Income Tax Treatments Endorsement consultation Ioana Kiss, Raffaele Petruzzella Income taxes
IFRIC 4 - Determining whether an Arrangement contains a lease Published in the Official Journal Filippo Poli Specific activities
IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Published in the Official Journal Ioana Kiss Non-financial liabilities, provisions, contingent liabilities and contingent assets
IFRIC 6 - Waste Electrical and Electronic Equipment Published in the Official Journal Filipe Alves Non-financial liabilities, provisions, contingent liabilities and contingent assets
IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Published in the Official Journal Ioanna Chatzieffraimidou Currency and inflation
IFRIC 8 - Scope of IFRS 2 Published in the Official Journal Filippo Poli Equity, financial instruments and hedging
IFRIC 9 - Reassessment of Embedded Derivatives Published in the Official Journal Rasmus Sommer Equity, financial instruments and hedging
IFRIC 9 and IAS 39 amendments 'Embedded Derivatives' Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IFRIC 9 and IFRIC 16 proposed amendments Completed Didier Andries Equity, financial instruments and hedging
IFRS 1 - First Time Adoption of IFRSs: Restructured Version Published in the Official Journal Ioanna Chatzieffraimidou Concepts and general guidance
IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters Published in the Official Journal Didier Andries Concepts and general guidance
IFRS 1 Amendment: Government Loans Published in the Official Journal Rasmus Sommer Revenue and grants, Concepts and general guidance
IFRS 1 Amendment: Removal of Fixed Dates for First-time Adopters Published in the Official Journal Rasmus Sommer Concepts and general guidance
IFRS 1 Amendment: Severe Hyperinflation Published in the Official Journal Ioanna Chatzieffraimidou Currency and inflation, Concepts and general guidance
IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs Completed Filipe Alves Concepts and general guidance
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters Published in the Official Journal Rasmus Sommer Concepts and general guidance
IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate Published in the Official Journal Filipe Alves Consolidation, interests in other entities and joint arrangements
IFRS 1 and IFRS 6 Amendments Published in the Official Journal Ioana Kiss Specific activities, Concepts and general guidance
IFRS 1 First-time Adoption of International Financial Reporting Standards Published in the Official Journal Ioanna Chatzieffraimidou, Rasmus Sommer Concepts and general guidance
IFRS 10 and IAS 28 - Amendments - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Endorsement consultation Filipe Alves, Hocine Kebli Consolidation, interests in other entities and joint arrangements
IFRS 10 and IAS 28 - Effective Date of Amendments Endorsement consultation Hocine Kebli, Filipe Alves Consolidation, interests in other entities and joint arrangements
IFRS 10, IFRS 12 and IAS 28 Amendments - Investment Entities: Applying the Consolidation Exception Endorsement consultation Isabel Batista Consolidation, interests in other entities and joint arrangements
IFRS 11 Amendments - Acquisition of an Interest in a Joint Operation Published in the Official Journal Hocine Kebli Consolidation, interests in other entities and joint arrangements
IFRS 13 - Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Exposure Draft Completed Rasmus Sommer Concepts and general guidance
IFRS 13 Fair Value Measurement Published in the Official Journal Didier Andries Concepts and general guidance
IFRS 13: Fair Value Measurement - Post-implementation Review Monitoring Patricia McBride, Albert Steyn, Raffaele Petruzzella, Fredré Ferreira Concepts and general guidance, Consolidation, interests in other entities and joint arrangements
IFRS 14 Regulatory Deferral Accounts Exposure draft consultation Isabel Batista Specific activities
IFRS 15 - Effective date Completed Rasmus Sommer Revenue and grants
IFRS 15 - Revenue from Contracts with Customers (first Exposure Draft) Completed Rasmus Sommer Revenue and grants
IFRS 15 Revenue from Contracts with Customers Published in the Official Journal Rasmus Sommer Revenue and grants
IFRS 15 Revenue from Contracts with Customers (discussion paper) Completed Rasmus Sommer Revenue and grants
IFRS 16 Leases Completed Hocine Kebli, Ioana Kiss, Filippo Poli, Joachim Jacobs, Albert Steyn Specific activities
IFRS 17 - Insurance Contracts Endorsement consultation Didier Andries, Sapna Heeralall, Joachim Jacobs, Fredré Ferreira Specific activities
IFRS 2 - Share-based Payment Published in the Official Journal Filippo Poli Equity, financial instruments and hedging
IFRS 2 Amendments - Classification and Measurement of Share-based Payment Transactions Endorsement consultation Hocine Kebli, Filippo Poli Equity, financial instruments and hedging
IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations Published in the Official Journal Filippo Poli Equity, financial instruments and hedging
IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements Published in the Official Journal Filippo Poli Equity, financial instruments and hedging
IFRS 3 - Post-implementation Review Completed Isabel Batista, Filipe Alves Consolidation, interests in other entities and joint arrangements
IFRS 3 Amendments - Definition of a Business Exposure draft consultation Isabel Batista, Vincent van Caloen Consolidation, interests in other entities and joint arrangements
IFRS 3 Business Combinations Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
IFRS 3 Business Combinations Phase II Published in the Official Journal Isabel Batista Consolidation, interests in other entities and joint arrangements
IFRS 4 Insurance Contracts Published in the Official Journal Didier Andries Specific activities
IFRS 5 Amendment - Discontinued Operations Exposure Draft Completed Rasmus Sommer Discontinued operations and non-current asset sale
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Published in the Official Journal Ioana Kiss Discontinued operations and non-current asset sale
IFRS 6 Exploration for and Evaluation of Mineral Resources Published in the Official Journal Ioana Kiss Specific activities
IFRS 7 amendments 'Investments in Debt Instruments' Completed Didier Andries Equity, financial instruments and hedging
IFRS 7 Amendments: Improving Disclosure About Financial Instruments Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IFRS 7 Financial Instruments: Disclosures Published in the Official Journal Didier Andries Equity, financial instruments and hedging
IFRS 8 - Post-Implementation Review Completed Isabel Batista, Ioana Kiss Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IFRS 8 Amendments resulting from Post-implementation Review Exposure draft consultation Isabel Batista, Ioana Kiss Operating Segments
IFRS 8 Segment Reporting Published in the Official Journal Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
IFRS 9 - Financial Instruments Completed Didier Andries Equity, financial instruments and hedging
IFRS 9 Amendments - Prepayment features with negative compensation Exposure draft consultation Didier Andries, Ioanna Chatzieffraimidou, Joachim Jacobs Equity, financial instruments and hedging
IFRS 9 Fair Value Option for Financial Liabilities Exposure Draft Exposure draft consultation Rasmus Sommer Equity, financial instruments and hedging
IFRS for SMEs - Comprehensive Review - Request for Information Completed Rasmus Sommer SME accounting
IFRS for SMEs / NPAEs Exposure draft consultation Rasmus Sommer SME accounting
IFRS for SMEs 2013 Proposed Amendments Completed Filipe Alves SME accounting
IFRS for SMEs Q&A 1-1 Use of the IFRS for SMEs in parent's separate financial statements Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 11-1 Fallback to IFRS 9 Financial Instruments Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 1-2 Captive insurance subsidiaries Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 1-3 Interpretation of 'traded in a public market' Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 1-4 Investment funds with only a few participants Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 30-1 Recycling of cumulative exchange differences on disposal of a subsidiary Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 3-1 Jurisdiction requires fallback to full IFRSs Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 3-2 Departure from a principle in the IFRS for SMEs Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A 3-3 Prescription of the format of financial statements by local regulation Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A G-1 Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued Completed Rasmus Sommer SME accounting
IFRS for SMEs Q&A G-2 Interpretation of 'undue cost or effort' and 'impracticable' Completed Rasmus Sommer SME accounting
IFRS Foundation Due Process Handbook - Consultation Completed Saskia Slomp Governance, politics, policies and priorities
IFRS Foundation Strategy Review Completed Saskia Slomp Governance, politics, policies and priorities
IFRS Foundation: Review of the IFRS Interpretations Committee Completed Isabel Batista Governance, politics, policies and priorities
IFRS IC - Restructuring of Greek government bonds Completed Didier Andries Equity, financial instruments and hedging
IFRS IC agenda decision - IAS 12 Income Taxes: rebuttable presumption to determine the manner of recovery Completed Isabel Batista Income taxes
IFRS IC Agenda decision - IAS 36 Impairment of Assets - Calculation of Value in Use Completed Isabel Batista Non-financial assets
IFRS IC agenda decision - Put options written over non-controlling interests Completed Isabel Batista Equity, financial instruments and hedging
IFRS IC agenda decision on negative interest rates : implications for presentation Completed Didier Andries Equity, financial instruments and hedging
Impairment of financial assets - EFRAG-FEE Paper Completed Didier Andries Equity, financial instruments and hedging
Improvement Project Published in the Official Journal Rasmus Sommer Concepts and general guidance, Consolidation, interests in other entities and joint arrangements, Currency and inflation, Non-financial assets, Specific activities
Insurance - Insurance Contracts (2010 Exposure Draft) Completed Didier Andries Specific activities
Insurance Contracts - preliminary views DP Completed Didier Andries Specific activities
IOSCO Statement on non-GAAP measures Exposure draft consultation Hocine Kebli Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Leases - 2010 Exposure Draft Exposure draft consultation Filippo Poli Specific activities
Leases - Discussion Paper (2009) Exposure draft consultation Filippo Poli Specific activities
Management Commentary Completed Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Management Commentary - DP Stage Completed Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Measurement - Objectives / Initial Recognition Completed Rasmus Sommer Concepts and general guidance
Measurement of Liabilities in IAS 37 Completed Filippo Poli Non-financial liabilities, provisions, contingent liabilities and contingent assets
PAAinE - Conceptual framework Completed Rasmus Sommer Concepts and general guidance
PAAinE - Equity/Liability Completed Filipe Alves Equity, financial instruments and hedging
PAAinE - Pensions Completed Sapna Heeralall, Ioanna Chatzieffraimidou Employee Benefits
PAAinE - Performance Reporting - March 2009 Completed Filipe Alves, Rasmus Sommer Presentation of financial statements and disclosure unrelated to specific assets and liabilities
PAAinE - Performance Reporting November 2006 Completed Rasmus Sommer, Filipe Alves Presentation of financial statements and disclosure unrelated to specific assets and liabilities
PAAinE - Revenue Recognition Completed Rasmus Sommer Revenue and grants
PAAinE - Stewardship Completed Rasmus Sommer Concepts and general guidance
Primary Financial Statements Research phase Filipe Alves Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Proactive - A Disclosure Framework for the notes to the financial statements Completed Filippo Poli Concepts and general guidance
Proactive - Classification of Claims Completed Filipe Alves Equity, financial instruments and hedging
Proactive - Considering the Effects of Accounting Standards Completed Rasmus Sommer Governance, politics, policies and priorities
Proactive - Financial Reporting for Corporate Income Taxes Completed Isabel Batista Income taxes
Proactive - Separate Financial Statements prepared under IFRS Completed Filipe Alves Consolidation, interests in other entities and joint arrangements, Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Proactive - The Role of the Business Model in Financial Statements Completed Rasmus Sommer Concepts and general guidance
Proactive - Use of Financial Statements Research phase Rasmus Sommer Concepts and general guidance
Proposal to Establish an Accounting Standards Advisory Forum Completed Hocine Kebli Governance, politics, policies and priorities
Provisions, Contingent Liabilities and Contingent Assets (IAS 37) - IASB Research Project Research phase Rasmus Sommer Non-financial liabilities, provisions, contingent liabilities and contingent assets
Rate-regulated activities - Comprehensive Project Second discussion paper consultation Isabel Batista, Ioana Kiss Specific activities
Rate-regulated Activities - IASB Exposure Draft (2009) Discussion paper consultation Isabel Batista Specific activities
Statement of Cash Flows: issues for Financial Institutions Consultation Vincent van Caloen, Filippo Poli Presentation of financial statements and disclosure unrelated to specific assets and liabilities