EFRAG Update November 2018

Released 30 November 2018

The European Financial Reporting Advisory Group (EFRAG) has published its EFRAG Update (November 2018) summarising public technical discussions held and decisions taken during that month.

This edition includes:

Publications:

Discussion Paper Non-exchange Transfers ('NETs'): A role for societal benefit?

Two bulletins to help constituents better understand the International Accounting Standard Board (IASB) Discussion Paper Financial Instruments with Characteristics of Equity;

Letter to the European Commission in response to the second phase (the possible solutions phase) of the Commission’s request for advice on Equity Instruments – Impairment and Recycling.

Open consultations:

EFRAG Draft Comment Letter on the IASB DP/2018/1 Financial Instruments with Characteristics of Equity – closes 3 December 2018;

EFRAG’s Discussion Paper Non-exchange Transfers ('NETs'): A role for societal benefit? – closes 30 April 2019.

EFRAG board:

Meeting 22 November 2018 discussing IFRS 17 Insurance Contracts, EFRAG Research project Equity Instruments - Impairment and Recycling and EFRAG Research project Equity Instruments – Research on Measurement;

Expected December 2018 written procedures - EFRAG’s Draft Endorsement Advice on the IASB’s Publication Definition of Material (Amendments to IAS 1 and IAS 8).

EFRAG technical expert group (TEG):

Meeting 29 November 2018 discussing IFRS 17 Insurance Contracts, IASB Publication Definition of Material (Amendments to IAS 1 and IAS 8), EFRAG Research Project Equity Instruments – Research on Measurement and EFRAG Research Project Accounting for pension plans with asset-return promise

EFRAG TEG and EFRAG consultative forum of standard setters (EFRAG CFSS):

Meeting 28 November 2018 discussing IASB Project Better Communication - Primary Financial Statements, IASB Project Management Commentary Practice Statement, EFRAG Research Project Business Combinations Under Common Control, IASB Research Project Goodwill and Impairment, IASB Research Project Financial Instruments with Characteristics of Equity, IASB Research Project Pension Benefits that Depend on Asset Returns, Fitness check on the EU framework for public reporting by companies and European Corporate Reporting Lab at EFRAG.

View the EFRAG UPDATE NOVEMBER 2018.

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