Activities
In this section of EFRAG’s website you are given access to EFRAG’s past and current activities including descriptions, related documents and news items. You may search "Activities" by type (whether they contribute to the development of IFRS, participate in governance discussions, comment on proposals of others, lead to EFRAG’s own publications), by stage (whether they are still active or completed, and if active, what stage the activity has reached: research, consultation, endorsement) and by topic. Most topics are financial reporting related and deal with one particular subject: consolidation, financial instruments etc…
Topics
| Project title | Stage | Responsible | Topics |
|---|---|---|---|
| 2010 EFRAG Proactive Agenda consultation | Completed | Archive - Filippo Poli | Governance, politics, policies and priorities |
| 2015 EFRAG Proactive Agenda Consultation | Completed | Archive - Filippo Poli | Governance, politics, policies and priorities |
| 2015 IFRS Foundation Trustees' Invitation to Comment IFRS Taxonomy Due Process | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| 2015 Trustee's Review of Structure and Effectiveness | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| 2018 EFRAG Research agenda consultation | Completed | Isabel Batista, Galina Borisova | Governance, politics, policies and priorities |
| Amendment to IAS 12 - International Tax Reform - Pillar two model rules | Endorsement consultation | Kathrin Schoene, Juan Jose Gomez de la Calzada, Monica Franceschini | Income taxes |
| Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction | Published in the Official Journal | Juan Jose Gomez de la Calzada, Fredré Ferreira | Income taxes |
| Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account | Completed | Didier Andries | Consolidation, interests in other entities and joint arrangements, Non-financial assets, Concepts and general guidance |
| Amendments to IFRS 4 (Deferral of effective date of IFRS 9) | Published in the Official Journal | Sapna Heeralall, Didier Andries | Specific activities, Equity, financial instruments and hedging |
| Amendments to IFRS 7 Financial Instruments: Disclosures - Transfers of Financial Assets (previously 'Derecognition') | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| Amendments to References to the Conceptual Framework in IFRS Standards | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance |
| Amendments to the Classification and Measurement of Financial Instruments | Endorsement consultation | Didrik Thrane-Nielsen, Galina Borisova | Equity, financial instruments and hedging |
| Annual Improvements to IFRS Accounting Standards - Volume 11 | Endorsement consultation | Monica Franceschini, Galina Borisova, Didrik Thrane-Nielsen, Kathrin Schoene | Concepts and general guidance, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements |
| Annual Improvements to IFRS Standards 2015-2017 Cycle | Published in the Official Journal | Rasmus Sommer | Income taxes, Non-financial assets, Consolidation, interests in other entities and joint arrangements |
| Annual Improvements to IFRS Standards 2018–2020 | Completed | Galina Borisova, Archive - Joachim Jacobs, Kathrin Schoene | Concepts and general guidance, Equity, financial instruments and hedging |
| Annual Improvements to IFRSs - 2012-2014 cycle | Published in the Official Journal | Rasmus Sommer | Discontinued operations and non-current asset sale, Equity, financial instruments and hedging, Employee Benefits, Interim Financial Reporting |
| Annual Improvements to IFRSs 2014 - 2016 Cycle | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Consolidation, interests in other entities and joint arrangements |
| Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts | Published in the Official Journal | Didier Andries, Sapna Heeralall | Specific activities, Equity, financial instruments and hedging |
| Article 8 XBRL Taxonomy | Completed | Richard Boessen, Andrea Giannini | |
| Autumn 2012 Outreach Events | Completed | Hocine Kebli, Saskia Slomp | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Business Combinations - Disclosures, Goodwill and Impairment | Exposure draft consultation | Isabel Batista | Consolidation, interests in other entities and joint arrangements, Non-financial assets |
| Business Combinations under Common Control | Completed | Ioana Kiss | Consolidation, interests in other entities and joint arrangements |
| CESR Equivalence Project | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| CESR Recommendation on Alternative Performance Indicators | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets | Completed | Didier Andries | Equity, financial instruments and hedging |
| CICA DP: Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities | Completed | Rasmus Sommer | Concepts and general guidance |
| Clarification of Acceptable Methods of Depreciation and Amortisation | Published in the Official Journal | Rasmus Sommer | Non-financial assets |
| Clarifications to IFRS 15 Revenue from Contracts with Customers | Published in the Official Journal | Rasmus Sommer | Revenue and grants |
| Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project | Exposure draft consultation | Vincent Papa, Sapna Heeralall | |
| Climate-related reporting | Completed | Hocine Kebli, Vincent Papa, Archive - Lina Lemessiou | Specific activities |
| Compatibility Analysis IFRS for SMEs and the Council Directives | Completed | Rasmus Sommer | SME accounting |
| Conceptual Framework - Bulletin: Accountability and the objective of financial reporting | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: Complexity | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: Profit or loss versus OCI | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: Prudence | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: Reliability of financial information | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: The asset/liability approach | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: The Role of a Conceptual Framework | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: The role of the business model in financial reporting | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Bulletin: Uncertainty | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework - Questionnaire on the proposed definitions of assets and liabilities | Exposure draft consultation | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework (joint project FASB / IASB) - Phase C Measurement | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework for Financial Reporting | Completed | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework for Financial Reporting Exposure Draft - Outreach events Autumn 2015 | Exposure draft consultation | Rasmus Sommer | Concepts and general guidance |
| Conceptual Framework for Financial Reporting: The Reporting Entity ED | Completed | Rasmus Sommer | Concepts and general guidance |
| Connectivity between Financial Reporting and Sustainability Reporting | Research phase | Vincent Papa, Sapna Heeralall | |
| Consistent Application of IFRS - EFRAG Discussion Paper | Completed | Rasmus Sommer | Governance, politics, policies and priorities |
| Consolidation - Investment Entities | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation - Transition Guidance (Proposed amendments to IFRS 10) | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation package of Standards: Consolidation, Joint Arrangements and related standards | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation package of Standards: IAS 27 Separate Financial Statements (amended 2011) | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation package of Standards: IAS 28 Investments in Associates and Joint Ventures (amended 2011) | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation package of Standards: IFRS 10 Consolidated Financial Statements | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation package of Standards: IFRS 11 Joint Arrangements | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consolidation package of Standards: IFRS 12 Disclosure of Interests in Other Entities | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| Consultations - Long-term investing activities business models | Completed | Rasmus Sommer | Concepts and general guidance |
| Costs Considered in Assessing Whether a Contract is Onerous (Amendments to IAS 37) | Published in the Official Journal | Rasmus Sommer | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| Credit Risk in Liability Measurement | Completed | Didier Andries | Equity, financial instruments and hedging |
| Criteria for Annual Improvements to IFRSs | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| Definition of Accounting Estimates (Amendments to IAS 8) | Completed | Hocine Kebli | Concepts and general guidance |
| Definition of Material (Amendments to IAS 1 and IAS 8) | Published in the Official Journal | Hocine Kebli | Concepts and general guidance |
| Disclosure Initiative - Amendments to IAS 1 | Published in the Official Journal | Hocine Kebli | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Disclosure Initiative - Comprehensive Project | Research phase | Hocine Kebli | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Disclosure Initiative - Principles of Disclosure | Discussion paper consultation | Hocine Kebli, Archive - Almudena Alcala | Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Concepts and general guidance |
| Disclosure of Accounting Policies | Completed | Hocine Kebli, Archive - Almudena Alcala, Juan Jose Gomez de la Calzada | Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Concepts and general guidance |
| Discount rates - IASB Research Project | Research phase | Rasmus Sommer | Employee Benefits, Non-financial assets, Non-financial liabilities, provisions, contingent liabilities and contingent assets, Concepts and general guidance |
| Due Process of IASB - Draft Handbook of Consultative Arrangements | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| Due Process of IFRIC - Draft Due Process Handbook | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| Due Process Procedures for Sustainability Reporting Standard-Setting | Communication | Saskia Slomp, Hocine Kebli | Governance, politics, policies and priorities |
| Dynamic Risk Management | Monitoring | Sergey Vinogradov, Didrik Thrane-Nielsen | Equity, financial instruments and hedging |
| EFRAG and IFASS | Chiara Del Prete, Vincent Papa, Sapna Heeralall, Saskia Slomp, Didier Andries, Jamal Boualla | ||
| EFRAG consultation on IASB agenda and EFRAG research agenda | Consultation | Saskia Slomp, Rasmus Sommer, Juan Jose Gomez de la Calzada, Didier Andries | Specific activities |
| EFRAG Due Process Procedures for Financial Reporting - 2024 Consultation | Consultation | Rasmus Sommer, Filipe Alves, Galina Borisova | Governance, politics, policies and priorities |
| EFRAG Enhancement | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| EFRAG ESRS Q&A Platform | Monitoring | Chiara Del Prete, Sebastian Heintges, Bernhard Frey, Fredré Ferreira, Nichita Madan | |
| EFRAG European Outreach on Proactive Discussion Papers 'Improving Financial reporting of Income Tax' project and on 'Accounting for Business Combination Under Common Control' Project | Completed | Rasmus Sommer | Income taxes |
| EFRAG Research Project Discounting with Current Interest Rates | Research phase | Rasmus Sommer | Employee Benefits, Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| EFRAG Research Project Equity Instruments - Impairment and Recycling | Completed | Archive - Almudena Alcala, Fredré Ferreira | Equity, financial instruments and hedging |
| EFRAG Research Project Equity Instruments - Research on Measurement | Completed | Archive - Almudena Alcala, Fredré Ferreira, Isabel Batista, Filipe Alves | Equity, financial instruments and hedging |
| EFRAG Research Project Goodwill - Impairment and Amortisation | Completed | Archive - Filippo Poli, Filipe Alves | Non-financial assets |
| EFRAG research project on better information on intangibles | Completed | Didrik Thrane-Nielsen, Rasmus Sommer | Non-financial assets |
| EFRAG Research project on Crypto-Assets | Completed | Isabel Batista, Vincent Papa | |
| EFRAG Research Project on Non-Exchange Transfers | Consultation | Ioana Kiss, Hocine Kebli | Concepts and general guidance |
| EFRAG research project on pension plans with an asset-return promise | Consultation | Rasmus Sommer, Sapna Heeralall | Employee Benefits |
| EFRAG Research Project on the Statement of Cash Flows | Research phase | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| EFRAG Short Discussion Series - Levies: what would have to be changed in IFRS for a different accounting outcome? | Completed | Filipe Alves, Archive - Filippo Poli | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| EFRAG Short Discussion Series - Presentation of reversal of acquisition step-ups | Completed | Archive - Filippo Poli | Consolidation, interests in other entities and joint arrangements |
| EFRAG Short Discussion Series - The Equity Method: A measurement basis or one-line consolidation? | Completed | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| EFRAG/ANC staff paper on the definition of an asset | Completed | Rasmus Sommer | Concepts and general guidance |
| EFRAG: Emission Trading Schemes | Completed | Archive - Filippo Poli | Non-financial assets |
| Endorsement of existing standards as at 1 March 2002 | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Discontinued operations and non-current asset sale, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements, Income taxes, Currency and inflation, Non-financial assets, Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Revenue and grants, Specific activities, Employee Benefits, Non-financial liabilities, provisions, contingent liabilities and contingent assets, Interim Financial Reporting |
| Enhancement of IASB quality control procedures | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| Equity Method- IASB Standard Setting Project | Exposure draft consultation | Vincent Papa, Aleksandra Sivash, Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| ESMA Consultation Paper - Considerations of materiality in financial reporting | Completed | Rasmus Sommer | Concepts and general guidance |
| ESMA Consultation Paper - Guidelines on Alternative Performance Measures | Completed | Hocine Kebli | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| ESRS drafting + Presentations | Research phase | Patrick de Cambourg, Chiara Del Prete, Fredré Ferreira | |
| ESRS implementation guidance documents | Chiara Del Prete, Gemma Sanchez Danes, Pedro Faria, Fredré Ferreira | ||
| ESRS LSME (ESRS for Listed SMEs) | Exposure draft consultation | Chiara Del Prete, Paolo Mazzeo | |
| ESRS XBRL Taxonomy | Completed | Richard Boessen, Andrea Giannini, Chiara Del Prete | |
| European field-testing of the IASB ED Revenue from Contracts with Customers | Completed | Rasmus Sommer | Revenue and grants |
| European Lab facts | Completed | Vincent Papa, Archive - Lina Lemessiou, Hocine Kebli, Archive - Cecile Etevenot | Specific activities |
| European Lab: Project on reporting of non-financial risks and opportunities, and linkage to the business model | Completed | Archive - Lina Lemessiou, Hocine Kebli, Vincent Papa, Chiara Del Prete, Saskia Slomp | |
| European Outreach on the IASB's main projects | Completed | Rasmus Sommer | Revenue and grants, Specific activities, Equity, financial instruments and hedging |
| Extractive Activities | Completed | Vincent Papa | Specific activities |
| Fair Value Measurements Discussion Paper | Completed | Rasmus Sommer | Concepts and general guidance |
| Financial crisis | Completed | Didier Andries | Governance, politics, policies and priorities |
| Financial Institutions standard - research phase | Research phase | Gemma Sanchez Danes, Marie Falk, Fredré Ferreira, Didier Andries, Andrea Giannini, Elisa Bevilacqua, Chiara Del Prete | |
| Financial Institutions standard setting | Fredré Ferreira, Didier Andries, Gemma Sanchez Danes, Marie Falk, Andrea Giannini, Elisa Bevilacqua, Abigail Levrau | ||
| Financial Instruments - Asset Liability offsetting | Published in the Official Journal | Rasmus Sommer | Equity, financial instruments and hedging |
| Financial Instruments - FASB ED 2010 | Completed | Didier Andries | Equity, financial instruments and hedging |
| Financial Instruments (IAS 39 Replacement): Hedge Accounting | Completed | Rasmus Sommer | Equity, financial instruments and hedging |
| Financial Instruments (Replacement of IAS 39): Impairment - 2009 Exposure Draft | Completed | Rasmus Sommer | Equity, financial instruments and hedging |
| Financial Instruments (Replacement of IAS 39): Impairment - 2011 Supplementary Document | Completed | Rasmus Sommer | Equity, financial instruments and hedging |
| Financial Instruments (Replacement of IAS 39): Impairment - 2013 Exposure Draft | Completed | Rasmus Sommer | Equity, financial instruments and hedging |
| Financial Instruments Accounting - Reducing Complexity | Completed | Didier Andries | Equity, financial instruments and hedging |
| Financial Instruments Mandatory Effective Date of IFRS 9 | Completed | Didier Andries | Equity, financial instruments and hedging |
| Financial Instruments with Characteristics of Equity - 2008 Discussion Paper | Completed | Filipe Alves | Equity, financial instruments and hedging |
| Financial Instruments with Characteristics of Equity (FICE) - 2008 IASB Discussion Paper | Completed | Filipe Alves | Equity, financial instruments and hedging |
| Financial Instruments with Characteristics of Equity (FICE) - 2018 IASB Discussion Paper | Completed | Filipe Alves | Equity, financial instruments and hedging |
| Financial Instruments with Characteristics of Equity (FICE) - 2023 Exposure Draft | Completed | Sapna Heeralall, Didrik Thrane-Nielsen | Equity, financial instruments and hedging |
| Financial Instruments with Characteristics of Equity (FICE) - Standard-setting | Monitoring | Didrik Thrane-Nielsen, Sapna Heeralall | Equity, financial instruments and hedging |
| Financial Instruments: Classification and Measurement: Limited Amendments to IFRS 9 | Completed | Didier Andries | Equity, financial instruments and hedging |
| Financial Instruments: IAS 39 Replacement - Classification and Measurement | Completed | Didier Andries | Equity, financial instruments and hedging |
| Financial Intruments - The IASB's request for views on the FASB's proposals | Completed | Rasmus Sommer | Equity, financial instruments and hedging |
| Financial Statement Presentation - EFRAG outreach | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Financial Statement Presentation - Preliminary views Discussion Paper | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Goodwill impairment and amortisation - Questionnaire | Completed | Rasmus Sommer | Non-financial assets |
| IAS 1 - Amendments - Presentation of Items of Other Comprehensive Income | Published in the Official Journal | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 1 - Deferral of Effective Date - Classification of Liabilities | Endorsement consultation | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 1 Amendments - Classification of Liabilities as Current or Non-current | Completed | Didrik Thrane-Nielsen, Monica Franceschini, Ioana Kiss | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures | Published in the Official Journal | Hocine Kebli | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 1 Amendments - Presentation of Financial Statements: Revised Presentation | Published in the Official Journal | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 12 Amendments - Income Taxes: Short Term Convergence | Completed | Isabel Batista | Income taxes |
| IAS 12 Amendments: Recognition of Deferred Tax Assets for Unrealised Losses | Published in the Official Journal | Rasmus Sommer | Income taxes |
| IAS 12 Deferred Tax (2010) Amendments - Recovery of Underlying Assets | Published in the Official Journal | Isabel Batista | Income taxes |
| IAS 16 Amendments - Proceeds before Intended Use | Completed | Archive - Joachim Jacobs | Non-financial assets |
| IAS 19 - Remeasurement at a plan amendment, curtailment or settlement | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IAS 19 Amendments - Defined Benefit Plans ED | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IAS 19 Amendments - Defined Benefit Plans: Employee Contributions | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IAS 19 Amendments - Discount Rate for Employee Benefits | Completed | Sapna Heeralall | Employee Benefits |
| IAS 19 Amendments - Employee Benefits - Short term improvements | Completed | Sapna Heeralall | Employee Benefits |
| IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IAS 19 Amendments - Employee Benefits: The Asset Ceiling | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation | Published in the Official Journal | Rasmus Sommer | Currency and inflation |
| IAS 23 Amendments - Borrowing Costs | Published in the Official Journal | Rasmus Sommer | Non-financial assets |
| IAS 24 Amendments - Related Party Disclosures | Exposure draft consultation | Isabel Batista | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 24 amendments 'Relationships with the State' | Published in the Official Journal | Isabel Batista | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 27 Amendments - Equity Method in Separate Financial Statements | Published in the Official Journal | Filipe Alves | Consolidation, interests in other entities and joint arrangements |
| IAS 28 Amendments - Equity Method: Share of other net asset changes | Completed | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| IAS 28 Amendments - Long-term Interests in Associates and Joint Ventures | Published in the Official Journal | Rasmus Sommer | Consolidation, interests in other entities and joint arrangements, Equity, financial instruments and hedging |
| IAS 32 Amendment - Classification of Rights Issues | Published in the Official Journal | Filipe Alves | Equity, financial instruments and hedging |
| IAS 32 Amendments - Financial Instruments: Disclosure and Presentation | Published in the Official Journal | Filipe Alves | Equity, financial instruments and hedging |
| IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Published in the Official Journal | Filipe Alves | Equity, financial instruments and hedging, Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 33 - Earnings per Share (Simplifying EPS) | Completed | Filipe Alves | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I | Published in the Official Journal | Archive - Filippo Poli | Non-financial assets |
| IAS 36: Recoverable Amounts - Disclosures for Non-Financial Assets | Published in the Official Journal | Filipe Alves | Non-financial assets |
| IAS 37 and IAS 19 Amendments - Business Combinations Phase II | Completed | Archive - Filippo Poli | Employee Benefits, Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out) | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 Amendments – Novation of derivatives and continuation of hedges accounting | Published in the Official Journal | Rasmus Sommer | Equity, financial instruments and hedging |
| IAS 39 Amendments Exposures Qualifying for Hedge Accounting | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging, Specific activities |
| IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition' | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IAS 39 Replacement - Impairment of Financial Assets (Request for Information) | Completed | Didier Andries | Equity, financial instruments and hedging |
| IAS 40 Amendments - Transfers of Investment Property | Completed | Rasmus Sommer | Specific activities |
| IAS 41 Agriculture - Bearer Plants | Published in the Official Journal | Rasmus Sommer | Specific activities |
| IAS 7 Amendments - Disclosure Initiative | Published in the Official Journal | Hocine Kebli | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IAS 8 Amendments: Accounting Policy Changes | Completed | Hocine Kebli, Archive - Lina Lemessiou | Concepts and general guidance |
| IASB - FASB Convergence Discussions (2008) | Exposure draft consultation | Rasmus Sommer | Governance, politics, policies and priorities |
| IASB agenda consultation 2010 -European outreach meetings | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| IASB Agenda Consultation 2011 | Completed | Saskia Slomp, Archive - Filippo Poli | Governance, politics, policies and priorities |
| IASB Agenda Consultation 2015 | Completed | Archive - Filippo Poli, Saskia Slomp | Governance, politics, policies and priorities |
| IASB Annual Improvement Project 2007 | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Discontinued operations and non-current asset sale, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements, Currency and inflation, Non-financial assets, Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Revenue and grants, Specific activities, Employee Benefits, Interim Financial Reporting |
| IASB Annual Improvements Project 2008 | Published in the Official Journal | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Equity, financial instruments and hedging, Discontinued operations and non-current asset sale, Specific activities, Revenue and grants, Non-financial assets |
| IASB Annual Improvements Project 2009 | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Consolidation, interests in other entities and joint arrangements, Equity, financial instruments and hedging, Interim Financial Reporting, Revenue and grants |
| IASB Annual Improvements Project 2009-2011 cycle | Published in the Official Journal | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Concepts and general guidance, Non-financial assets, Consolidation, interests in other entities and joint arrangements, Interim Financial Reporting |
| IASB Annual Improvements Project 2010-2012 cycle | Published in the Official Journal | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Equity, financial instruments and hedging, Consolidation, interests in other entities and joint arrangements, Concepts and general guidance, Income taxes, Non-financial assets |
| IASB Annual Improvements Project 2011-2013 cycle | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Presentation of financial statements and disclosure unrelated to specific assets and liabilities, Consolidation, interests in other entities and joint arrangements, Specific activities |
| IASB Policy on Technical Corrections | Completed | Saskia Slomp, Archive - Filippo Poli | Governance, politics, policies and priorities |
| IASB Request for views: Effective Dates and Transition Methods | Completed | Saskia Slomp, Archive - Filippo Poli | Concepts and general guidance |
| IASB-ISSB collaboration | Research phase | Vasileios Dionelis, Vincent Papa, Aleksandra Sivash | Concepts and general guidance |
| IASB's Due Process Handbook Review | Exposure draft consultation | Galina Borisova | Specific activities |
| IASCF - Constitutional Review - concluded June 2005 | Completed | Saskia Slomp, Archive - Filippo Poli | Governance, politics, policies and priorities |
| IASCF - Constitutional Review - Concluded June 2010 | Completed | Saskia Slomp, Archive - Filippo Poli | Governance, politics, policies and priorities |
| IASCF - Review of the Constitution Part II | Completed | Saskia Slomp, Archive - Filippo Poli | Governance, politics, policies and priorities |
| IBOR Reform and its effects on financial reporting | Phase 2 Endorsement consultation | Didier Andries, Galina Borisova, Archive - Almudena Alcala | Equity, financial instruments and hedging |
| IFRIC - Changes in Contributions to Employee Share Purchase Plans | Exposure draft consultation | Archive - Filippo Poli | Employee Benefits |
| IFRIC - Emission Rights | Completed | Didier Andries, Ioana Kiss | Non-financial assets |
| IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions | Completed | Sapna Heeralall | Employee Benefits |
| IFRIC - Multi-employer plans | Completed | Sapna Heeralall | Employee Benefits |
| IFRIC - Put options written over Non-Controlling Interests | Completed | Isabel Batista | Equity, financial instruments and hedging |
| IFRIC - Scope of SIC 12 | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities | Published in the Official Journal | Ioana Kiss | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| IFRIC 10 - Interim Financial Reporting and Impairment | Published in the Official Journal | Filipe Alves | Interim Financial Reporting |
| IFRIC 11 IFRS 2 Group and Treasury Share Transactions | Published in the Official Journal | Isabel Batista | Equity, financial instruments and hedging |
| IFRIC 12 Service Concession Arrangements | Published in the Official Journal | Ioana Kiss | Specific activities |
| IFRIC 13 - Customer Loyalty Programmes | Published in the Official Journal | Rasmus Sommer | Revenue and grants |
| IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IFRIC 14 Amendments - Availability of a refund from a defined benefit plan | Completed | Sapna Heeralall, Didrik Thrane-Nielsen | Employee Benefits |
| IFRIC 14 and IAS 19 Amendment - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | Published in the Official Journal | Sapna Heeralall | Employee Benefits |
| IFRIC 15 - Agreements for the Construction of Real Estate | Published in the Official Journal | Rasmus Sommer | Revenue and grants |
| IFRIC 16 - Hedges of a Net Investment in Foreign Operation | Published in the Official Journal | Rasmus Sommer | Equity, financial instruments and hedging |
| IFRIC 17 - Distributions of Non-cash Assets to Owners | Published in the Official Journal | Isabel Batista | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| IFRIC 18 - Transfers of Assets from Customers | Published in the Official Journal | Isabel Batista | Revenue and grants |
| IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments | Published in the Official Journal | Rasmus Sommer | Equity, financial instruments and hedging |
| IFRIC 2 - Members' Shares in Co-operative Entities | Published in the Official Journal | Filipe Alves | Equity, financial instruments and hedging |
| IFRIC 20 Stripping Cost in the Production Phase of a Surface Mine | Published in the Official Journal | Ioana Kiss | Specific activities |
| IFRIC 21 - Levies | Published in the Official Journal | Filipe Alves | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| IFRIC 22 - Foreign Currency Transactions and Advance Consideration | Published in the Official Journal | Isabel Batista | Currency and inflation |
| IFRIC 23 Uncertainty over Income Tax Treatments | Published in the Official Journal | Ioana Kiss | Income taxes |
| IFRIC 4 - Determining whether an Arrangement contains a lease | Published in the Official Journal | Archive - Filippo Poli | Specific activities |
| IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | Published in the Official Journal | Ioana Kiss | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| IFRIC 6 - Waste Electrical and Electronic Equipment | Published in the Official Journal | Filipe Alves | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | Published in the Official Journal | Rasmus Sommer | Currency and inflation |
| IFRIC 8 - Scope of IFRS 2 | Published in the Official Journal | Archive - Filippo Poli | Equity, financial instruments and hedging |
| IFRIC 9 - Reassessment of Embedded Derivatives | Published in the Official Journal | Rasmus Sommer | Equity, financial instruments and hedging |
| IFRIC 9 and IAS 39 amendments 'Embedded Derivatives' | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IFRIC 9 and IFRIC 16 proposed amendments | Completed | Didier Andries | Equity, financial instruments and hedging |
| IFRS 1 - First Time Adoption of IFRSs: Restructured Version | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance |
| IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters | Published in the Official Journal | Didier Andries | Concepts and general guidance |
| IFRS 1 Amendment: Government Loans | Published in the Official Journal | Rasmus Sommer | Revenue and grants, Concepts and general guidance |
| IFRS 1 Amendment: Removal of Fixed Dates for First-time Adopters | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance |
| IFRS 1 Amendment: Severe Hyperinflation | Published in the Official Journal | Rasmus Sommer | Currency and inflation, Concepts and general guidance |
| IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs | Completed | Filipe Alves | Concepts and general guidance |
| IFRS 1 Amendments: Additional Exemptions for First-Time Adopters | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance |
| IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate | Published in the Official Journal | Filipe Alves | Consolidation, interests in other entities and joint arrangements |
| IFRS 1 and IFRS 6 Amendments | Published in the Official Journal | Ioana Kiss | Specific activities, Concepts and general guidance |
| IFRS 1 First-time Adoption of International Financial Reporting Standards | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance |
| IFRS 10 and IAS 28 - Amendments - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture | Completed | Filipe Alves, Hocine Kebli | Consolidation, interests in other entities and joint arrangements |
| IFRS 10 and IAS 28 - Effective Date of Amendments | Completed | Hocine Kebli, Filipe Alves | Consolidation, interests in other entities and joint arrangements |
| IFRS 10, IFRS 12 and IAS 28 Amendments - Investment Entities: Applying the Consolidation Exception | Endorsement consultation | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| IFRS 11 Amendments - Acquisition of an Interest in a Joint Operation | Published in the Official Journal | Hocine Kebli | Consolidation, interests in other entities and joint arrangements |
| IFRS 13 - Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Exposure Draft | Completed | Rasmus Sommer | Concepts and general guidance |
| IFRS 13 Fair Value Measurement | Published in the Official Journal | Didier Andries | Concepts and general guidance |
| IFRS 13: Fair Value Measurement - Post-implementation Review | Completed | Archive - Patricia McBride, Fredré Ferreira | Concepts and general guidance, Consolidation, interests in other entities and joint arrangements |
| IFRS 14 Regulatory Deferral Accounts | Exposure draft consultation | Isabel Batista | Specific activities |
| IFRS 15 - Effective date | Completed | Rasmus Sommer | Revenue and grants |
| IFRS 15 - Revenue from Contracts with Customers (first Exposure Draft) | Completed | Rasmus Sommer | Revenue and grants |
| IFRS 15 Post-implementation Review | Monitoring | Vincent Papa, Juan Jose Gomez de la Calzada | Revenue and grants |
| IFRS 15 Revenue from Contracts with Customers | Published in the Official Journal | Rasmus Sommer | Revenue and grants |
| IFRS 15 Revenue from Contracts with Customers (discussion paper) | Completed | Rasmus Sommer | Revenue and grants |
| IFRS 16 Leases | Published in the Official Journal | Hocine Kebli, Ioana Kiss, Archive - Joachim Jacobs | Specific activities |
| IFRS 16 and covid-19 | Completed | Vincent Papa, Archive - Joachim Jacobs | Specific activities |
| IFRS 16 Leases User Questionnaire 2016 | Published in the Official Journal | Hocine Kebli, Archive - Patricia McBride | Specific activities |
| IFRS 16 Post-implementation Review | Monitoring | Kathrin Schoene, Monica Franceschini | |
| IFRS 17 - Insurance Contracts | Published in the Official Journal | Didier Andries, Sapna Heeralall, Didrik Thrane-Nielsen | Specific activities |
| IFRS 18 Presentation and Disclosure in Financial Statements | Endorsement consultation | Kathrin Schoene, Aleksandra Sivash, Monica Franceschini, Sergey Vinogradov, Ioanna Michailidi | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IFRS 19 Subsidiaries without Public Accountability: Disclosures | Endorsement consultation | Kathrin Schoene, Aleksandra Sivash | Concepts and general guidance |
| IFRS 2 - Share-based Payment | Published in the Official Journal | Archive - Filippo Poli | Equity, financial instruments and hedging |
| IFRS 2 Amendments - Classification and Measurement of Share-based Payment Transactions | Published in the Official Journal | Hocine Kebli | Equity, financial instruments and hedging |
| IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations | Published in the Official Journal | Archive - Filippo Poli | Equity, financial instruments and hedging |
| IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements | Published in the Official Journal | Archive - Filippo Poli | Equity, financial instruments and hedging |
| IFRS 3 - Post-implementation Review | Completed | Isabel Batista, Filipe Alves | Consolidation, interests in other entities and joint arrangements |
| IFRS 3 Amendments - Definition of a Business | Completed | Isabel Batista, Archive - Lina Lemessiou | Consolidation, interests in other entities and joint arrangements |
| IFRS 3 Business Combinations | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| IFRS 3 Business Combinations Phase II | Published in the Official Journal | Isabel Batista | Consolidation, interests in other entities and joint arrangements |
| IFRS 4 Insurance Contracts | Published in the Official Journal | Didier Andries | Specific activities |
| IFRS 5 Amendment - Discontinued Operations Exposure Draft | Completed | Rasmus Sommer | Discontinued operations and non-current asset sale |
| IFRS 5 Non-current Assets Held for Sale and Discontinued Operations | Published in the Official Journal | Ioana Kiss | Discontinued operations and non-current asset sale |
| IFRS 6 Exploration for and Evaluation of Mineral Resources | Published in the Official Journal | Ioana Kiss | Specific activities |
| IFRS 7 amendments 'Investments in Debt Instruments' | Completed | Didier Andries | Equity, financial instruments and hedging |
| IFRS 7 Amendments: Improving Disclosure About Financial Instruments | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IFRS 7 Financial Instruments: Disclosures | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IFRS 8 - Post-Implementation Review | Completed | Isabel Batista, Ioana Kiss | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IFRS 8 Amendments resulting from Post-implementation Review | Completed | Isabel Batista, Ioana Kiss | Operating Segments |
| IFRS 8 Segment Reporting | Published in the Official Journal | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| IFRS 9 - Financial Instruments | Published in the Official Journal | Didier Andries | Equity, financial instruments and hedging |
| IFRS 9 Amendments - Prepayment features with negative compensation | Published in the Official Journal | Didier Andries, Archive - Joachim Jacobs | Equity, financial instruments and hedging |
| IFRS 9 Fair Value Option for Financial Liabilities Exposure Draft | Exposure draft consultation | Rasmus Sommer | Equity, financial instruments and hedging |
| IFRS for SMEs - Comprehensive Review - Request for Information | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs / NPAEs | Exposure draft consultation | Rasmus Sommer | SME accounting |
| IFRS for SMEs 2013 Proposed Amendments | Completed | Filipe Alves | SME accounting |
| IFRS for SMEs Q&A 1-1 Use of the IFRS for SMEs in parent's separate financial statements | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 11-1 Fallback to IFRS 9 Financial Instruments | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 1-2 Captive insurance subsidiaries | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 1-3 Interpretation of 'traded in a public market' | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 1-4 Investment funds with only a few participants | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 30-1 Recycling of cumulative exchange differences on disposal of a subsidiary | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 3-1 Jurisdiction requires fallback to full IFRSs | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 3-2 Departure from a principle in the IFRS for SMEs | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A 3-3 Prescription of the format of financial statements by local regulation | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A G-1 Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued | Completed | Rasmus Sommer | SME accounting |
| IFRS for SMEs Q&A G-2 Interpretation of 'undue cost or effort' and 'impracticable' | Completed | Rasmus Sommer | SME accounting |
| IFRS Foundation Due Process Handbook - Consultation | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| IFRS Foundation Strategy Review | Completed | Saskia Slomp | Governance, politics, policies and priorities |
| IFRS Foundation: Review of the IFRS Interpretations Committee | Completed | Isabel Batista | Governance, politics, policies and priorities |
| IFRS IC - Restructuring of Greek government bonds | Completed | Didier Andries | Equity, financial instruments and hedging |
| IFRS IC agenda decision - IAS 12 Income Taxes: rebuttable presumption to determine the manner of recovery | Completed | Isabel Batista | Income taxes |
| IFRS IC Agenda decision - IAS 36 Impairment of Assets - Calculation of Value in Use | Completed | Isabel Batista | Non-financial assets |
| IFRS IC agenda decision - Put options written over non-controlling interests | Completed | Isabel Batista | Equity, financial instruments and hedging |
| IFRS IC agenda decision on negative interest rates : implications for presentation | Completed | Didier Andries | Equity, financial instruments and hedging |
| IFRS Practice Statement 2: Making Materiality Judgements | Completed | Hocine Kebli | Concepts and general guidance, Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Impairment of financial assets - EFRAG-FEE Paper | Completed | Didier Andries | Equity, financial instruments and hedging |
| Improvement Project | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Consolidation, interests in other entities and joint arrangements, Currency and inflation, Non-financial assets, Specific activities |
| Insurance - Insurance Contracts (2010 Exposure Draft) | Completed | Didier Andries | Specific activities |
| Insurance Contracts - preliminary views DP | Completed | Didier Andries | Specific activities |
| Intangible Assets | Monitoring | Kathrin Schoene | Specific activities |
| Interoperability/mapping | Research phase | Chiara Del Prete, Pedro Faria, Paula Garcia Mora | |
| IOSCO Statement on non-GAAP measures | Exposure draft consultation | Hocine Kebli | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| ISSB - International Applicability of the SASB Standards | Didier Andries | ||
| ISSB Consultation on Agenda Priorities - 2023 | Didier Andries | ||
| Lack of exchangeability - Amendments to IAS 21 | Completed | Didrik Thrane-Nielsen, Vasileios Dionelis, Ovidiu Spirescu | |
| Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) | Completed | Hocine Kebli, Kathrin Schoene, Monica Franceschini | Specific activities |
| Leases - 2010 Exposure Draft | Exposure draft consultation | Hocine Kebli, Archive - Joachim Jacobs, Ioana Kiss | Specific activities |
| Leases - Discussion Paper (2009) | Exposure draft consultation | Hocine Kebli, Ioana Kiss, Archive - Joachim Jacobs | Specific activities |
| Management Commentary (2010) | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Management Commentary (2010) - DP Stage | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Management commentary practice statement- IASB standard setting | Monitoring | Vincent Papa, Aleksandra Sivash | Specific activities |
| Measurement - Objectives / Initial Recognition | Completed | Rasmus Sommer | Concepts and general guidance |
| Measurement of Liabilities in IAS 37 | Completed | Archive - Filippo Poli | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| Mining, Quarry & Coal (MQC) standard setting | Research phase | Anna Grochowska, Pedro Faria, Gemma Sanchez Danes, Fredré Ferreira, Chiara Del Prete, Victoria Savchenko | |
| Non-EU Groups standard setting | Research phase | Fredré Ferreira, Chiara Del Prete | |
| Oil & Gas (OG) standard setting | Research phase | Anna Grochowska, Pedro Faria, Gemma Sanchez Danes, Fredré Ferreira, Chiara Del Prete | |
| PAAinE - Conceptual framework | Completed | Rasmus Sommer | Concepts and general guidance |
| PAAinE - Equity/Liability | Completed | Filipe Alves | Equity, financial instruments and hedging |
| PAAinE - Pensions | Completed | Sapna Heeralall | Employee Benefits |
| PAAinE - Performance Reporting - March 2009 | Completed | Filipe Alves, Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| PAAinE - Performance Reporting November 2006 | Completed | Rasmus Sommer, Filipe Alves | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| PAAinE - Revenue Recognition | Completed | Rasmus Sommer | Revenue and grants |
| PAAinE - Stewardship | Completed | Rasmus Sommer | Concepts and general guidance |
| PIR IFRS 9 - Financial Instruments - Classification and Measurement | Completed | Didier Andries, Galina Borisova | Equity, financial instruments and hedging |
| PIR IFRS 9 - Financial Instruments - Impairment | Completed | Didrik Thrane-Nielsen, Galina Borisova | Equity, financial instruments and hedging |
| Pollutant Pricing Mechanisms | Monitoring | Didier Andries | Non-financial assets, Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| Pollutant Pricing Mechanisms- EFRAG research project | Research phase | Vincent Papa, Juan Jose Gomez de la Calzada | Specific activities |
| Pollutant pricing reporting | Research phase | Didrik Thrane-Nielsen | Specific activities |
| Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 | Consultation | Didier Andries, Didrik Thrane-Nielsen | Consolidation, interests in other entities and joint arrangements |
| Power Purchase Agreements | Exposure draft consultation | Didrik Thrane-Nielsen, Aleksandra Sivash, Juan Jose Gomez de la Calzada | Equity, financial instruments and hedging |
| Primary Financial Statements - 2019 IASB Exposure Draft | Consultation | Filipe Alves, Ioana Kiss, Didier Andries, Galina Borisova | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Proactive - A Disclosure Framework for the notes to the financial statements | Completed | Archive - Filippo Poli | Concepts and general guidance |
| Proactive - Classification of Claims | Completed | Filipe Alves | Equity, financial instruments and hedging |
| Proactive - Considering the Effects of Accounting Standards | Completed | Rasmus Sommer | Governance, politics, policies and priorities |
| Proactive - Financial Reporting for Corporate Income Taxes | Completed | Isabel Batista | Income taxes |
| Proactive - Separate Financial Statements prepared under IFRS | Completed | Filipe Alves | Consolidation, interests in other entities and joint arrangements, Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Proactive - The Role of the Business Model in Financial Statements | Completed | Rasmus Sommer | Concepts and general guidance |
| Proactive - Use of Financial Statements | Research phase | Rasmus Sommer | Concepts and general guidance |
| Proposal to Establish an Accounting Standards Advisory Forum | Completed | Hocine Kebli | Governance, politics, policies and priorities |
| Provisions - Targeted Improvements to IAS 37 | Monitoring | Rasmus Sommer | Non-financial liabilities, provisions, contingent liabilities and contingent assets |
| Rate-regulated Activities - IASB Exposure Draft (2009) | Discussion paper consultation | Isabel Batista | Specific activities |
| Rate-regulated activities - IASB standard setting project | Monitoring | Isabel Batista, Vincent Papa | Specific activities |
| Reference to the Conceptual Framework (Amendments to IFRS 3) | Published in the Official Journal | Rasmus Sommer | Concepts and general guidance, Consolidation, interests in other entities and joint arrangements |
| Research on the theory and practice of discounting in financial reporting | Research phase | Rasmus Sommer | Concepts and general guidance, Employee Benefits |
| Road Transport (TRO) standard setting | Research phase | Paolo Mazzeo, Pedro Faria, Gemma Sanchez Danes, Fredré Ferreira, Chiara Del Prete | |
| Sector Classification and approach (SEC1) standard setting | Research phase | Didier Andries, Pedro Faria, Gemma Sanchez Danes, Fredré Ferreira, Chiara Del Prete | |
| Sector-specific ESRS standard setting for Financial Institutions | Research phase | Chiara Del Prete, Fredré Ferreira, Stefano Maneri, Gemma Sanchez Danes | |
| Statement of Cash Flows: issues for Financial Institutions | Completed | Rasmus Sommer | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Supplier Finance Arrangements | Completed | Kathrin Schoene, Juan Jose Gomez de la Calzada, Rasmus Sommer | Equity, financial instruments and hedging, Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Sustainability reporting standards interim draft | Communication | Saskia Slomp, Chiara Del Prete | Specific activities |
| Sustainability reporting standards roadmap | Completed | Archive - Lina Lemessiou, Saskia Slomp | Specific activities |
| Targeted Standard-Level Review of Disclosures (Disclosure Requirements in IFRS Standards) | Exposure draft consultation | Hocine Kebli, Juan Jose Gomez de la Calzada, Kathrin Schoene | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Updating the Subsidiaries without Public Accountability: Disclosures Standard | Exposure draft consultation | Ioana Kiss, Kathrin Schoene | Concepts and general guidance |
| Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) | Exposure draft consultation | Didrik Thrane-Nielsen, Vasileios Dionelis | Presentation of financial statements and disclosure unrelated to specific assets and liabilities |
| Variable and contingent consideration | Completed | Vincent Papa, Rasmus Sommer | Non-financial assets, Specific activities |
| Voluntary reporting standard for SMEs (VSME) | Exposure draft consultation | Elisa Bevilacqua, Chiara Del Prete |
