Projects
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Governance, politics, policies and priorities
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Specific activities
- Open for comment
IFRS Foundation Due Process Handbook Consultation 2025
Responsibles
Didrik Thrane-Nielsen
Kathrin Schoene
Didier Andries
Sebastian Heintges
Phase
Consultation
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
Voluntary reporting standard for SMEs (VSME)
Responsibles
Elisa Bevilacqua
Chiara Del Prete
Phase
Concluded
ESRS LSME (ESRS for Listed SMEs)
Responsibles
Chiara Del Prete
Paolo Mazzeo
Phase
Concluded