4. July 2017
On 28 June 2017, ESMA called for participation in a field test of the European Single Electronic Format (ESEF).The field tests will consist of transforming annual financial reports by issuers to Inline XBRL instance documents, according to ESMA’s draft ESEF specifications. Read more
4. July 2017
Following a request for technical advice from the European Commission, EFRAG is collecting evidence from European Constituents on information about the significance of their existing investments in equity instruments and... Read more
3. July 2017
Following its consultation on the functioning of the three European Financial Supervisory Authorities EBA, EIOPA and ESMA (ESAs), the European Commission published a Feedback Statement on 20 June 2017. The content should not be regarded as reflecting the position of the Commission. Read more
3. July 2017
In the course of the IASB’s publication of the Request for Information as part of the Post-implementation Review of IFRS 13 on 25 May 2017, EFRAG today published a webbased questionnaire. Read more
3. July 2017
The agenda of the 60th meeting on 27 and 28 July 2017 is available for download. Read more
28. June 2017
Today the ASCG has issued the draft implementation guidance on IFRS 2 Share-based payments. The comment deadline is 11 August 2017 (bahrmann@drsc.de). After the IASB had issued the final amendments to IFRS 2 the ASCG performed outreach on the clarity of the new requirements on net settlement features in IFRS 2. Considering the insights from this consultation the IFRS Technical Committee noted, that these new requirements do not properly and prominently address compensatory cash payments from equity instruments withheld in excess. Therefore, the Committee had decided to assist reporting entities by providing implementation guidance. Read more
20. June 2017
Today, the IASB has published the Exposure Draft ED/2017/4 Property, Plant and Equipment- Proceeds before Intende Use use which proposes an amendment to IAS 16 Property, Plant and Equipment. As proposed, net proceeds from selling any items produced while bringing a PPE asset into location and condition of its intended use are no longer deductible from cost of testing (making part of directly attributable cost) of the PPE item. Read more
20. June 2017
Today, the ASCG issued for public consultation draft German Amendment Accounting Standard No 8 (E-GAAS 8) specifying certain non-financial reporting requirements. A particular challenge arose from the fact that the transposition of the EU’s CSR Directive into German law was only completed in April, yet entities have to already apply it as of January. Hence, there was limited time available for amending GAS 20 should entities be provided with helpful guidance. With the proposed amendment to GAS 20 the ASCG aims at specifying the legal text by taking into account all available supporting material to the Implementation Act, without going beyond the legal requirements. Read more
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