Insights

We love to stay on top of the latest regulations and findings in the financial landscape. We also want to contribute to the professionalization of the existing standards and development of new ones. Therefore, we are closely involved with the main financial stakeholders in Europe such as EFRAG, ESMA, ECMI, IIRC, Accountancy Europe, XBRL,… and actively contribute to the development of new ideas by sharing our insights and expertise.

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Post-implementation review of consolidated financial statements, joint arrangements and disclosures – Outreach event – 1 March 2021

On 9 December 2020, the IASB published its Request for Information (RFI) on the Post-Implementation Review (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities. The PIR aims to identify whether an implemented Standard or amendment works as planned. In the frame of the…

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Our comment letter to IASB: General Presentation and Disclosures

We have sent our comment letter regarding General Presentation and Disclosures to IASB. Check out our comments. The proposals would result in a new IFRS Standard that sets out general presentation and disclosure requirements relevant for all companies, replacing IAS 1 Presentation of Financial Statements. 

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IASB’s Discussion Paper Business Combinations—Disclosures, Goodwill & Impairment – Joint Outreach Event – 12 November 2020

EFRAG, with EFFAS, ABAF/BVFA and the IFRS Foundation organizes a joint outreach event on Thursday 12 November 2020 relating to the IASB’s Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment. Register here!

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Primary Financial Statements – Outreach event – 1 September 2020

The IASB’s project on Primary Financial Statements (PFS) proposes improvements to the way information is communicated in the financial statements. The PFS project is part of the IASB’s wider work on “Better Communication in Financial Reporting”. Several stakeholders (a.o. ABAF/BVFA in collaboration with EFRAG) have already organised joint outreach events to get input from amongst others…

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Summary report – Primary Financial Statements – Webinar 19/5 & 26/5/2020

Time for a facelift? A new look for the income statement. What are the conclusions of the webinars?

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Our comment letter on non-financial reporting – Accountancy Europe

Accountancy Europe regularly provides new ideas for the European accountancy profession in order to enhance innovation and to contribute to business and society. In December 2019, the organization launched the idea of a framework for non-financial reporting and published in that framework the Cogito Paper ‘Interconnected Standard Setting for Corporate Reporting’. Download Cogito Paper Being actively…

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