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
Updating the Subsidiaries without Public Accountability: Disclosures Standard
Responsibles
Ioana Kiss
Kathrin Schoene
Phase
Endorsement consultation
Topics
Concepts and general guidance
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
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Concluded
Topics
Concepts and general guidance
Business Combinations - Disclosures, Goodwill and Impairment
Responsibles
Isabel Batista
Phase
Exposure draft consultation
Topics
Consolidation, interests in other entities and joint arrangements
Non-financial assets
Dynamic Risk Management
Responsibles
Sergey Vinogradov
Didrik Thrane-Nielsen
Phase
Monitoring
Topics
Equity, financial instruments and hedging