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
Non-EU Groups standard setting
Responsibles
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Article 8 XBRL Taxonomy
Responsibles
Richard Boessen
Phase
Concluded
ESRS XBRL Taxonomy
Responsibles
Richard Boessen
Chiara Del Prete
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