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The May 2024 EFRAG Update is now available. Click here to read it: EFRAG Update May 2024.pdf Fonte: http://www.efrag.org Vai all'articolo originale
3 giugno 2024 Lo IASB ha pubblicato “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7″.Il documento chiarisce alcuni aspetti problematici emersi dalla post-implementation review dell’IFRS 9, tra cui il trattamento contabile delle attività finanziarie i cui rendimenti variano al raggiungimento di obiettivi ESG (eg green bonds).Le modifiche si [...]
EFRAG announces that it will hold its EFRAG FR TEG webcast meeting on Tuesday 4 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
EFRAG announces that it will hold its EFRAG Sustainability Board physical meeting on Wednesday 05 June 2024. To attend the public session of the meeting in person at the EFRAG Offices, or watch the live webcast or the on-demand recording at a later stage, please click here.The agenda of the meeting is available here. The supporting documents [...]
Si pubblica un summary della riunione del Consiglio di Amministrazione del 28 maggio 2024. Fonte: http://www.fondazioneoic.eu Vai all'articolo originale
EFRAG announces that it will hold its EFRAG Sustainability Reporting Technical Expert Group physical meeting on Thursday 06 June 2024. To attend the public session of the meeting in person at the EFRAG Offices, or watch the live webcast or the on-demand recording at a later stage, please click here.The agenda of the meeting is available here. The [...]
OIC comment letter on EFRAG consultation on LSME Exposure Draft and VSME Exposure Draft is now available. Please find the letter herewith attached. Fonte: http://www.fondazioneoic.eu Vai all'articolo originale
EFRAG is pleased to announce the finalization of its first three ESRS Implementation Guidance documents issued today reflecting the outcome of the public feedback: EFRAG IG Materiality Assessment, EFRAG IG 2 Value Chain and EFRAG IG 3 ESRS Datapoints. Feedback statements prepared by the EFRAG Secretariat are also released illustrating how the public feedback [...]
Commenti OIC su EFRAG LSME Exposure Draft e VSME Exposure Draft Fonte: http://www.fondazioneoic.eu Vai all'articolo originale
