Financial reporting
Projects
In this section of EFRAG’s website you have access to EFRAG’s past and current activities including descriptions, related documents and news items. Please use the available filters or search function to find a project.
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Non-financial assets
- Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Revenue and grants
- SME accounting
- Specific activities
Financial Instruments with Characteristics of Equity (FICE) - Standard-setting
Responsibles
Didrik Thrane-Nielsen
Sapna Heeralall
Phase
Monitoring
Topics
Equity, financial instruments and hedging
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Exposure draft consultation
Topics
Concepts and general guidance
SME accounting
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Monica Franceschini
Phase
Monitoring
Power Purchase Agreements
Responsibles
Didrik Thrane-Nielsen
Aleksandra Sivash
Juan Jose Gomez de la Calzada
Phase
Exposure draft consultation
Topics
Equity, financial instruments and hedging
Annual Improvements to IFRS Accounting Standards - Volume 11
Responsibles
Galina Borisova
Monica Franceschini
Didrik Thrane-Nielsen
Kathrin Schoene
Phase
Exposure draft consultation
Topics
Concepts and general guidance
Equity, financial instruments and hedging
Consolidation, interests in other entities and joint arrangements
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Monitoring
EFRAG Research Project on the Statement of Cash Flows
Responsibles
Rasmus Sommer
Phase
Research phase
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Connectivity between Financial Reporting and Sustainability Reporting
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Research phase