As part of its proactive research workplan, EFRAG has published a paper "Connectivity considerations and boundaries of different Annual Report sections" laying out the conceptual foundations, categories and benefits of connectivity, which is a relatively new concept within authoritative reporting. The paper also analyses reporting boundaries and points to several grey areas on the location [...]
EFRAG is pleased to announce the appointment of Benoit Jaspar as the new President of the EFRAG Administrative Board starting 1 July 2024. This appointment was made yesterday, 26 June 2024, by the EFRAG General Assembly. Benoit Jaspar will succeed Hans Buysse, who will continue to serve as a board member representing the user [...]
EFRAG announces that it will hold its EFRAG Financial Reporting Board and EFRAG Sustainability Reporting Board webcast joint meeting on Wednesday 26 June 2024. To watch the webcast live or at a later stage please click here.The agenda for the meeting is available here. The supporting documents will be gradually uploaded. Fonte: [...]
EFRAG announces that it will hold its EFRAG Sustainability Reporting Board webcast meeting on Wednesday 26 June 2024. To watch the webcast live or at a later stage please click here.The agenda for the meeting is available here.The supporting documents will be gradually uploaded. Fonte: http://www.efrag.org Vai all'articolo originale
EFRAG announces that it will hold its EFRAG FR TEG webcast meeting on Monday 17 June 2024. To watch the webcast please register hereThe agenda and public documents for the meeting can be found here Fonte: http://www.efrag.org Vai all'articolo originale
20 giugno 2024 L’OIC sta organizzando un evento educational per illustrare le nuove disposizioni internazionali in materia di presentazione e informativa di bilancio: l’IFRS 18 Presentation and Disclosure in Financial Statements e l’IFRS 19 Subsidiaries without Public Accountability: Disclosures.L’evento si terrà il 18 luglio 2024, dalle 16:30 alle 19:00 a Roma presso la Luiss Business [...]
The Taskforce on Nature-related Financial Disclosures (TNFD) and EFRAG have jointly published a mapping of the correspondence between the European Sustainability Reporting Standards (ESRS) and the TNFD's recommended disclosures and metrics, illustrating the high level of commonality achieved. This assessment highlights that all 14 TNFD recommended disclosures are reflected in the ESRS. Access the TNFD-ESRS [...]
20 giugno 2024 L’OIC sta organizzando un evento educational per illustrare le nuove disposizioni internazionali in materia di presentazione e informativa di bilancio: l’IFRS 18 Presentation and Disclosure in Financial Statements e l’IFRS 19 Subsidiaries without Public Accountability: Disclosures.L’evento si terrà il 18 luglio 2024, dalle 16:30 alle 19:00 a Roma presso la Luiss [...]
On 4 July 2024, the German Standard Setter (ASCG) together with the Austrian Standard Setter (AFRAC) and EFRAG, in cooperation with the IASB, will discuss the IASB's Exposure Draft ED/2024/3 Contracts for Renewable Electricity during an online outreach event. The event will be held virtually and in German. Selected content may be presented in English. If you would like to [...]
On 9 May 2024, the IASB issued the Standard IFRS 19 Subsidiaries without Public Accountability: Disclosures. Today, the EFRAG Secretariat provides two updated Briefings on the matter: UPDATED EFRAG SECRETARIAT BRIEFING: AN EU PERSPECTIVE ON THE SCOPE OF IFRS 19. WHO WOULD BE ABLE TO APPLY IT IN THE EU? UPDATED EFRAG SECRETARIAT STUDY ON COMPATIBILITY OF THE EU ACCOUNTING DIRECTIVE WITH IFRS 19. [...]
