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
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
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