Projects
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Governance, politics, policies and priorities
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Specific activities
Statement of Cash Flows and Related Matters
Responsibles
Ioana Kiss
Rasmus Sommer
Phase
Monitoring
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Intangible Assets
Responsibles
Kathrin Schoene
Phase
Monitoring
Topics
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
EFRAG ESRS Q&A Platform
Responsibles
Chiara Del Prete
Sebastian Heintges
Bernhard Frey
Fredré Ferreira
Nichita Madan
Phase
Monitoring
Due Process Procedures for Sustainability Reporting Standard-Setting
Responsibles
Saskia Slomp
Filipe Alves
Phase
Communication
Topics
Governance, politics, policies and priorities
Management commentary practice statement- IASB standard setting
Responsibles
Vincent Papa
Vasileios Dionelis
Phase
Monitoring
Topics
Specific activities