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
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
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
Provisions - Targeted Improvements to IAS 37
Responsibles
Rasmus Sommer
Phase
Exposure draft consultation
Topics
Non-financial liabilities, provisions, contingent liabilities and contingent assets
Dynamic Risk Management
Responsibles
Sergey Vinogradov
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging