31. May 2024
IASB finalise amendments to IFRS 9 and IFRS 7
Yesterday, the IASB published amendments to IFRS 9 und IFRS 7. Read more
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Timeframe
31. May 2024
EFRAG releases complilation of ESRS explanations
On 30 May 2024, EFRAG released a compilation of 68 explanations to the European Sustainability Reporting Standard (ESRS, Delegated Regulation (EU) 2023/2772), which specify the reporting obligations of the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) on sustainability reporting. Read more
24. May 2024
EFRAG-ISSB Interoperability: EFRAG and ISSB jointly present guidance issued recently
On 23 May 2024, EFRAG and ISSB presented the jointly developed guidance on the interoperability of ESRS and IFRS Sustainability Disclosure Standards at a hybrid event. The final adoption of the guidance by both organisations marks the outcome of detailed and intensive discussions and had already been announced by on the 2nd of Mai. Read more
17. May 2024
Joint Outreach on the IASB’s Exposure Draft “Business Combinations – Disclosures, Goodwill and Impairment”
The German Accounting Standards Committee e.V. (ASCG), together with EFRAG, invites to a joint outreach event. The subject of the event is the IASB’s Exposure Draft ED/2024/1 Business Combinations – Disclosures, Goodwill and Impairment. Read more
17. May 2024
Technical committee meetings on March 2024 – results
The results of the 36nd Joint Technical Committee, 26th meeting of the Financial Reporting Technical Committee and the 26th meeeting of the Sustainability Reporting Technical Committee are available for download. Read more
16. May 2024
EU published Amendments to IAS 7 and IFRS 7
The European Union has published the Commission Regulation (EC) No 2024/1317 of 15th May 2024 amending Regulation (EC) No 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council in the Official Journal 16th May 2024. Read more
15. May 2024
New composition of EFRAG bodies
In April and May 2024 EFRAG has announced that EFRAG’s General Assembly approved the new compositions of its bodies. Read more
8. May 2024
IASB publish Exposure Draft for Renewable Electricity Contracts
Today, the IASB have published the Exposure Draft ED/2024/3 Renewable Electricity Contracts. The ED proposes amendments to IFRS 9 and IFRS 7, affecting the accounting for contracts for renewable electricity (issue also known as “power purchase agreements”). Read more