8. August 2025
Revision of ESRS Set 1: Field Tests
EGRAG invites sustainability report preparers to apply by 18 August 2025 to participate in the field tests on ‘Gross versus Net’ and the ‘Methodology for Non—EU Adequate Wages’. Read more
News
Timeframe
31. July 2025
Joint Outreach on the IASB’s Post-implementation of IFRS 16 Leases
The German Accounting Standards Committee e.V. (ASCG), together with the IASB, the EFRAG and the national standard-setter from Austria (AFRAC), as well as possibly Switzerland (FER), invites you to a joint outreach event. The subject of the event is the IASB’s Post-implementation Review of IFRS 16 Leases. Read more
25. July 2025
IFRS Foundation Publishes Near-final Draft of Illustrative Examples on Climate-related and Other Uncertainties
Today, the IFRS Foundation published a near-final draft of examples of disclosures for climate-related and other uncertainties (see also the IASB's project page on Climate Related and Other Uncertainties in the Financial Statements). Read more
15. July 2025
ASCG comments on the EFRAG Discussion Paper “The Statement of Cash Flows – Objectives, Usages and Issues”
On 14 July 2025, the Accounting Standards Committee of Germany (ASCG) submitted its comment letter on the EFRAG Discussion Paper “The Statement of Cash Flows - Objectives, Usages and Issues” to EFRAG. Read more
15. July 2025
Sustainability Reporting Practice under CSRD/ESRS (Deloitte/DRSC): Utilities-Benchmark
On 15 July, Deloitte and DRSC have issued the second sector benchmark on the sustainability reporting practice 2024. Read more
11. July 2025
IFRS Foundation issues educational material on applying industry-specific guidance
On 10 July 2025, the IFRS Foundation issued new educational material to assist entities in transposing the ISSB standards. Read more
11. July 2025
EU Commission adopts delegated act on ESRS Set 1
On 11 July 2025, the EU Commission issued a new delegated act amending ESRS Set 1 (Delegated Regulation (EU) 2023/2772), which extends the transitional provisions set out in the ESRS (quick fix). Read more
10. July 2025
ESRS revision: First public EFRAG papers
On 10 July 2025, the EFRAG Secretariat issued the documents for the meeting of the Sustainability Reporting Technical Expert Group (SR TEG) on 10 July 2025. This marks the first time that working papers from the EFRAG bodies on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) have been made available to the general public. Read more