28. December 2021
2nd meeting of the Financial Reporting Technical Committee – agenda
The agenda of the 2nd meeting of the Financial Reporting Technical Committee on 13th and 14th January 2022 is available for download. Read more
News
Timeframe
17. December 2021
Ninth ASCG Preparer Forum on Electronic Financial Reporting according to ESEF
On 17 December 2021, the ninth ASCG's preparer forum on electronic financial reporting according to ESEF was held as a video and telephone conference Read more
16. December 2021
ASCG to host outreach event on the IASB Exposure Draft ED/2021/7
The ASCG invites all interested parties to a public outreach event on 12th January 2022. The topic of the event will be the IASB’s Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures. Read more
10. December 2021
IASB issues amendment to the transition requirements in IFRS 17
Yesterday, the IASB issued a narrow-scope amendment to IFRS 17 Insurance Contracts. This amendment introduces an additional transition requirement affecting how comparative information are presented during the year of initial application of IFRS 9 Financial Instruments and IFRS 17. Read more
9. December 2021
EFRAG has published a Briefing on the IASB ED/2021/7 Subsidiaries without Public Accountability: Disclosures
The EFRAG Secretariat has issued a Briefing to stimulate debate within Europe and clarify the IASB’s discussions on the ED/2021/7 Subsidiaries without Public Accountability: Disclosures (further information). More specifically, the... Read more
7. December 2021
EU Taxonomy Regulation: 4th ASCG submission to the European Commission
On 7 December 2021, the ASCG has sent the fourth submission on application issues arising from Article 8 of the EU Taxonomy Regulation to the European Commission with a request for consideration Read more
3. December 2021
Technical committee meetings on December – meeting papers
The meeting papers of the 1st meeting of the Financial Reporting Technical Committee on 10th December 2021 are available for download. Read more
1. December 2021
Administrative Board of the ASCG clears the way for participation in the future EFRAG structure for sustainability reporting
In view of the new EFRAG bodies expected on 1 April 2022, the Administrative Board of the ASCG decided on 29 November 2021 to allow the ASCG to participate in the EFRAG structure expanded to include sustainability reporting Read more