3. June 2024
On 31 May 2024, EFRAG released the first Implementation Guidance Material (IG) on the European Sustainability Reporting Standard (ESRS, Delegated Regulation (EU) 2023/2772) which specify the disclosure requirements of the... Read more
31. May 2024
Yesterday, the IASB published amendments to IFRS 9 und IFRS 7. These amendments and clarifications affect the derecognition of financial liabilities, that have been settled via an electronic payment system... Read more
31. May 2024
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... Read more
24. May 2024
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... Read more
17. May 2024
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 –... Read more
17. May 2024
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
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)... Read more
15. May 2024
In April and May 2024 EFRAG has announced that EFRAG’s General Assembly approved the new compositions of its bodies. The DRSC continues to be represented in all of these bodies,... Read more
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