Projects
Activity type
- ESRS - Implementation Guidance
- ESRS - Non-EU Groups
- ESRS - Sector Specific
- ESRS - SMEs
- ESRS - XBRL Taxonomy
- ESRS – Interoperability
- Proactive/research activities
- Work related to IFRS Foundation consultations
- EFRAG governance
- Work related to IFRS standard setting and endorsement
- Ad hoc projects for the European Commission
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Governance, politics, policies and priorities
- Non-financial assets
- Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Specific activities
- Open for comment
ESRS simplification
Responsibles
Chiara Del Prete
Pedro Faria
Gemma Sanchez Danes
IFRS Foundation Due Process Handbook Consultation 2025
Responsibles
Didrik Thrane-Nielsen
Kathrin Schoene
Didier Andries
Sebastian Heintges
Phase
Consultation
VSME XBRL Taxonomy and Digital Template
Responsibles
Richard Boessen
Mathias Mingazzini
Phase
Research phase
Statement of Cash Flows and Related Matters
Responsibles
Ioana Kiss
Rasmus Sommer
Phase
Monitoring
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Open for comment
EFRAG Due Process Procedures for Financial Reporting - 2024 Consultation
Responsibles
Rasmus Sommer
Filipe Alves
Galina Borisova
Phase
Consultation
Topics
Governance, politics, policies and priorities
Intangible Assets
Responsibles
Kathrin Schoene
Phase
Monitoring
Topics
Specific activities
Financial Instruments with Characteristics of Equity (FICE) - Standard-setting
Responsibles
Didrik Thrane-Nielsen
Sapna Heeralall
Phase
Monitoring
Topics
Equity, financial instruments and hedging
Amortised Cost Measurement
Responsibles
Didrik Thrane-Nielsen
Sergey Vinogradov
Phase
Monitoring
Topics
Equity, financial instruments and hedging