EFRAG podcast - Post-implementation Review of IFRS 10 - 2/4
EFRAG podcasts8 Huhti 2021

EFRAG podcast - Post-implementation Review of IFRS 10 - 2/4

This EFRAG podcast is part of series of four episodes on the post implementation review (PIR) of the Consolidation Package, under international financial reporting standards.

The previous episode presented the purpose of a post implementation review and the PIR of IFRS 10 Consolidated Financial Statements.

The following, and last, episode will address:

  • IFRS 11 Joint Arrangements
  • IFRS 12 Disclosure of Interests in Other Entities

If you are a user of financial statements, or a preparer, we invite you to complete the EFRAG survey on the PIR of IFRS 10, IFRS 11 and IFRS 12.

For more information, please visit the following pages:

EFRAG project page

EFRAG survey

Jaksot(13)

EFRAG PODCAST: Accounting for variable consideration – from a purchaser’s perspective - 1/3

EFRAG PODCAST: Accounting for variable consideration – from a purchaser’s perspective - 1/3

Become familiar with EFRAG’s Discussion Paper: Accounting for variable consideration – from a purchaser’s perspective in 7 minutes! In September 2022, EFRAG published a Discussion Paper: Accounting ...

9 Helmi 20237min

EFRAG PODCAST: Good practices in reporting the business model, sustainability risks & opportunities - 3/3

EFRAG PODCAST: Good practices in reporting the business model, sustainability risks & opportunities - 3/3

In early October, the PTF-RNFRO released its report : Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting in the EU and Supplementary Document: Good Re...

26 Loka 202117min

EFRAG PODCAST: Good practices in reporting the business model, sustainability risks & opportunities - 2/3

EFRAG PODCAST: Good practices in reporting the business model, sustainability risks & opportunities - 2/3

​Listen to the EFRAG podcast providing insights on the identified good reporting practices listed by the European Lab Project Task Force on the reporting of non-financial risks and opportunities and ...

19 Loka 202117min

EFRAG PODCAST - Good practices in reporting the business model, sustainability risks and opportunities - 1/3

EFRAG PODCAST - Good practices in reporting the business model, sustainability risks and opportunities - 1/3

Listen to the latest EFRAG podcast, providing insights on the European Lab Project Task Force on the reporting of non-financial risks and opportunities and the linkage to the business model (PTF-RNFRO...

12 Loka 202122min

EFRAG- Podcast - IASB’s future agenda and EFRAG’s proactive research agenda

EFRAG- Podcast - IASB’s future agenda and EFRAG’s proactive research agenda

In this EFRAG podcast, EFRAG TEG Chairwoman, Chiara Del Prete provides insights on ​EFRAG’s Joint consultation on IASB’s future agenda and EFRAG’s proactive research agenda. EFRAG is​​​sued a joint...

16 Heinä 20215min

EFRAG podcast - Field testing the IASB ED Disclosure Requirements

EFRAG podcast - Field testing the IASB ED Disclosure Requirements

In this new podcast, EFRAG experts present the field test run by EFRAG in cooperation with the IASB, on the IASB's ED on Disclosure Requirements in IFRS Standards - A Pilot Approach. Listen to the pod...

28 Touko 202110min

EFRAG podcast - Accounting for Crypto-Assets (Liabilities) - Valuation - 3/3

EFRAG podcast - Accounting for Crypto-Assets (Liabilities) - Valuation - 3/3

Crypto-assets represent an ever growing and rapidly evolving environment. In view of understanding how best to account for these peculiar assets, EFRAG released a Discussion Paper Accounting for Crypt...

13 Huhti 202113min

EFRAG podcast - Accounting for Crypto-Assets (Liabilities) - Issuer’s perspective - 2/3

EFRAG podcast - Accounting for Crypto-Assets (Liabilities) - Issuer’s perspective - 2/3

Crypto-assets represent an ever growing and rapidly evolving environment. In view of understanding how best to account for these peculiar assets, EFRAG released a Discussion Paper Accounting for Crypt...

13 Huhti 202117min

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