Projects
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- 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
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
Responsibles
Didrik Thrane-Nielsen
Vasileios Dionelis
Phase
Exposure draft consultation
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
EFRAG Research Project on the Statement of Cash Flows
Responsibles
Rasmus Sommer
Phase
Research phase
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities