EFRAG is seeking stakeholder feedback on proposals from the International Accounting Standards Board (IASB) concerning risk mitigation accounting, a project aimed at improving how entities reflect dynamic risk management strategies in their financial statements.
European financial reporting advisory body EFRAG has written to the International Accounting Standards Board (IASB) requesting that the effective date of the new IFRS 20 standard be pushed back by one year, from 1 January 2029 to 1 January 2030.
The European Financial Reporting Advisory Group (EFRAG) is making its sustainability standards easier to navigate, launching an interactive version of its draft Simplified European Sustainability Reporting Standards (ESRS) on its Knowledge Hub platform.
Europe’s sustainability reporting machinery continues to evolve. EFRAG has released an updated version of its VSME Digital Template, adding Dutch and Irish language versions and, usefully for many preparers, introducing a new data migration tool designed to carry existing reports smoothly into the latest template.
Two of Europe’s key financial authorities have weighed in on proposed changes to the European Sustainability Reporting Standards (ESRS), welcoming simplification but warning against any loss of substance.
As Europe recalibrates its sustainability reporting regime, The European Insurance and Occupational Pensions Authority (EIOPA) has issued its Opinion on the draft revised European Sustainability Reporting Standards (ESRS), responding to technical advice from European Financial Reporting Advisory Group (EFRAG).
The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.
The European Financial Reporting Advisory Group (EFRAG) has opened two calls for expression of interest to support wider uptake of the Voluntary Sustainability Reporting Standard for SMEs (VSME) across the EU.
Do today’s financial statements tell us everything we need to know about intangibles? According to a new report from the European Financial Reporting Advisory Group (EFRAG), the answer is no.
In mid-December, the European Financial Reporting Advisory Group (EFRAG) published a discussion paper on the connectivity of financial and sustainability reporting. The goal? To close the gap between what companies say about climate and social impacts, and what they report in their financial statements.
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