10. December 2021
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
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
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
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
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
1. December 2021
On 29 November 2021 the Board of Administrative of the ASCG decided to establish a Technical Committee on Sustainability Reporting. Read more
26. November 2021
Today, the IASB have published the Exposure Draft ED/2021/10, thereby proposing additional disclosure requirements under IAS 7 and IFRS 7. Read more
25. November 2021
The European Commission today published a legislative proposal to establish a European Single Access Point (ESAP) for company and product data. Read more
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