Projects
Activity type
- ESRS - Implementation Guidance
- ESRS - Non-EU Groups
- ESRS - Sector Specific
- (-) ESRS - SMEs
- ESRS - XBRL Taxonomy
- ESRS – Interoperability
- Proactive/research activities
- (-) Work related to IFRS Foundation consultations
- EFRAG governance
- (-) Work related to IFRS standard setting and endorsement
- Ad hoc projects for the European Commission
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
- Open for comment
Voluntary reporting standard for SMEs (VSME)
Responsibles
Elisa Bevilacqua
Chiara Del Prete
Phase
Concluded
ESRS LSME (ESRS for Listed SMEs)
Responsibles
Chiara Del Prete
Paolo Mazzeo
Phase
Concluded
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Responsibles
Kathrin Schoene
Galina Borisova
Phase
Concluded
Topics
Concepts and general guidance
Management commentary practice statement- IASB standard setting
Responsibles
Vincent Papa
Vasileios Dionelis
Phase
Monitoring
Topics
Specific activities
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
Provisions - Targeted Improvements to IAS 37
Responsibles
Rasmus Sommer
Phase
Exposure draft consultation
Topics
Non-financial liabilities, provisions, contingent liabilities and contingent assets
Equity Method- IASB Standard Setting Project
Responsibles
Vincent Papa
Aleksandra Sivash
Isabel Batista
Phase
Monitoring
Topics
Consolidation, interests in other entities and joint arrangements