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
PIR IFRS 9 Classification and Measurement - EFRAG subtopic equity non-recycling
Responsibles
Sapna Heeralall
Vincent Papa
Phase
Research phase
Topics
Equity, financial instruments and hedging
IASB-ISSB collaboration
Responsibles
Vasileios Dionelis
Vincent Papa
Aleksandra Sivash
Phase
Research phase
Topics
Concepts and general guidance
Pollutant Pricing Mechanisms- EFRAG research project
Responsibles
Didrik Thrane-Nielsen
Galina Borisova
Phase
Research phase
Topics
Specific activities
Road Transport (RTO) standard setting
Responsibles
Paolo Mazzeo
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Road Transport (TRO) standard setting
Responsibles
Paolo Mazzeo
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Mining, Quarry & Coal (MQC) standard setting
Responsibles
Anna Dauteuil
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Sector standard-setting approach and classification
Responsibles
Chiara Del Prete
Fredré Ferreira
Didier Andries
Open for comment
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Juan Jose Gomez de la Calzada
Aleksandra Sivash
Phase
Exposure draft consultation