Projects
Topics
- 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
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
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
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
Responsibles
Didrik Thrane-Nielsen
Vasileios Dionelis
Phase
Exposure draft consultation
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Open for comment
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Juan Jose Gomez de la Calzada
Aleksandra Sivash
Phase
Exposure draft consultation
EFRAG ESRS Q&A Platform
Responsibles
Chiara Del Prete
Sebastian Heintges
Bernhard Frey
Fredré Ferreira
Nichita Madan
Phase
Monitoring
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation