New extracts from the ESMA database of IFRS decisions
In May 2022, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.
IFRS EU endorsement process [May 2022]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 2 May 2022.
IFRS Foundation publishes the sixth compilation of IFRS Interpretations Committee agenda decisions
The IFRS Foundation has issued, “Compilation of Agenda Decisions — Volume 6” which contains all the agenda decisions made by the IFRS Interpretations Committee from November 2021 to April 2022.
IFRS Sustainability Disclosure Standards under preparation
Global capital markets demand better information about sustainability-related matters to enable investors to factor in sustainability-related risks and opportunities in their assessment of enterprise value. To …
IFRS EU Endorsement Process [April 2022]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 25 March 2022.
ESMA publishes a report on the activities of accounting enforcers and their findings within the EU in 2021
On 31 March 2022, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of accounting enforcers within the European Union in 2021.
IFRS EU Endorsement Process [March 2022]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 3 March 2022.
Amendments to IAS 8 endorsed for use in the EU
On 2 March 2022, the amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates titled Definition of Accounting Estimates were endorsed by the European Commission for use in the European Union. Th…
Amendments to IAS 1 endorsed for use in the EU
On 2 March 2022, the amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclosure of Accounting Policies were endorsed by the European C…