Projects
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
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
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Endorsement consultation
Topics
Concepts and general guidance
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
Pollutant pricing reporting
Responsibles
Didrik Thrane-Nielsen
Phase
Research phase
Topics
Specific activities
Due Process Procedures for Sustainability Reporting Standard-Setting
Responsibles
Saskia Slomp
Filipe Alves
Phase
Communication
Topics
Governance, politics, policies and priorities
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Concluded
Topics
Concepts and general guidance