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 for variable consideration – from a purchaser’s perspective (DP), which aims to stimulate discussion on alternatives for accounting requirements to address the challenges related to accounting for variable consideration. In this podcast, EFRAG Senior Technical Manager, Rasmus Sommer, provides an overview of the main issues considered in the DP.  

More information on the project: https://www.efrag.org/Activities/1808211127115942/Variable-and-contingent-consideration

This is the first episode in a series of podcasts on the DP that will be released over the coming weeks. 

For your information, on 16 February 2023, EFRAG and BusinessEurope will also be hosting a webinar  on the DP that will involve subject matter experts. Registration and information on the webinar can be found here:  https://www.efrag.org/Meetings/2301121522402197/EFRAG-BusinessEurope-event-on-variable-consideration-16-February-2023

EFRAG’s podcasts are also available our  YouTube channel : https://www.youtube.com/@efrag3997

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 Reporting Practices. The publication included a summary.  

More information: https://www.efrag.org/Activities/2010051121466598/Risks-opportunities-and-business-model 

In this this podcast, PTF-RNFRO member, Donato Calace provides insights on the use of technology in reporting sustainability and shares insights on the state of play and leading practices. This episode is the last of a three-podcast series on the report.  

EFRAG will also be hosting a webinar on the report on 3 November 2021, from 10:00 to 11:00 (CET).

More information: https://globalmeet.webcasts.com/starthere.jsp?ei=1497459

Stakeholders may listen to EFRAG’s podcast: Good practices in reporting the business model, sustainability risks and opportunities on YouTube: https://youtu.be/ziIJ_qTCuMA

​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 the linkage to the business model (PTF-RNFRO) in its report: Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting in the EU and Supplementary Document: Good Reporting Practices.   

In this second podcast, Giuseppe Milici, Task Force member and Sustainability Services - Senior Manager at Deloitte Italy, provides insights on the good practices identified in the report’s supplement, the selection process set by the Task Force, observed common threads among the identified good practices, and the challenges encountered by the Task Force.  

This episode is the second of series of three podcasts to be released each week ahead of the presentation webinar to be held on 3 November 2021, from 10:00 to 11:00 (CET). Register and watch the event here: https://globalmeet.webcasts.com/starthere.jsp?ei=1497459 

More information: https://www.efrag.org/News/Project-533/Insights-on-Reporting-the-Business-Model-Sustainability-Risks-and-Opportunities-

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) report : Towards Sustainable Businesses: Good Practices for Business Model, Risk and Opportunities, Reporting in the EU and Supplementary Document: Good Reporting Practices, published on 4 October 2021.

In this podcast, Mario Abela and Dawn Slevin the PTF-RNFRO co-chairs, provide insights on the report’s key findings, as well the PTF- RNFRO (scope, mandate, composition) and its working process.

This episode is the 1st of series of 3 podcasts to be released every week before the presentation webinar to be held on 3 November 2021, from 10:00 to 11:00 (CET). More information and registration: www.efrag.org.

The EFRAG’s podcast: Good practices in reporting the business model, sustainability risks and opportunities is also available on EFRAG's YouTube channel.

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 consultation document ​seeking input on: ​  Its draft comment letter in response to the IASB’s request for information (RFI) on its agenda consultation; and   EFRAG’s own proactive research agenda.  

By combining the two consultations, EFRAG expects that the priorities identified by European constituents will also inform the selec​​tion of EFRAG's own proactive research projects to be undertaken from 2022 onwards; in particular if projects considered to be high priorities are not selected by the IASB for its 2022-2026 work plan.  

Stakeholders ca​​n provide inputs about project priorities by way of an online survey.

We kindly ask constituents to complete the survey by 17 September 2021.

In this new podcast, EFRAG experts present the field test run by EFRAG in cooperation with the

Interested corporates, banks or insurers can register to partake in the field test by emailing [email protected].

More information: 

https://efrag.org/News/Project-495/Call-Participants-for-field-work-New-disclosure-approach-for-IAS-19-

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 Crypto-Assets (Liabilities) (DP) addressing the main issues related to the topic. You can now listen to the EFRAG podcast series with 3 episodes in which the authors and experts discuss the issues addressed in the DP and related topics.

You may find more information on the EFRAG project page.

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 Crypto-Assets (Liabilities) (DP) addressing the main issues related to the topic. You can now listen to the EFRAG podcast series with 3 episodes in which the authors and experts discuss the issues addressed in the DP and related topics.

You may find more information on the EFRAG project page.

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 Crypto-Assets (Liabilities) (DP)addressing the main issues related to the topic. You can now listen to the EFRAG podcast series with 3 episodes in which the authors and experts discuss the issues addressed in the DP and related topics.

You may find more information on the EFRAG project page.

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.  

This final episode addresses the PIR of IFRS 12 Disclosure of Interests in Other Entities. 

The previous episodes presented the purpose of a post implementation review and the PIR of IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements.  

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