15. May 2024
New composition of EFRAG bodies
In April and May 2024 EFRAG has announced that EFRAG’s General Assembly approved the new compositions of its bodies. Read more
News
Timeframe
8. May 2024
IASB publish Exposure Draft for Renewable Electricity Contracts
Today, the IASB have published the Exposure Draft ED/2024/3 Renewable Electricity Contracts. The ED proposes amendments to IFRS 9 and IFRS 7, affecting the accounting for contracts for renewable electricity (issue also known as “power purchase agreements”). Read more
2. May 2024
ISSB and EFRAG publish joint Interoperability Guidance
On 2 May 2024, both ISSB and EFRAG have adopted and published the "ESRS-ISSB Standards Interoperability Guidance". Read more
25. April 2024
DRSC supports the cooperation between ISSB and Goethe University as an associated partner
The ISSB and Goethe University defined the cornerstones of their cooperation in a Memorandum of Understanding (MoU). Read more
19. April 2024
Corrigendum to ESRS Set 1 published
On 18 April 2024, the European Commission adopted corrections (so-called corrigendum) to Set 1 of the European Sustainability Reporting Standard (ESRS, Delegated Regulation (EU) 2023/2772). Read more
9. April 2024
ASCG comment letter on EFRAG drafts of two XBRL taxonomies
On 8 April 2024, the ASCG submitted its comment letter to EFRAG on the draft XBRL taxonomy for Set 1 of the European Sustainability Reporting Standards (ESRS, Delegated Regulation (EU) 2023/2772). Read more
3. April 2024
Sustainability Standards
Conference 2024 – Invitation
In cooperation with the IFRS Foundation, the German Standard-Setter DRSC, Goethe University Frankfurt and the Leibniz Institute for Financial Research SAFE are inviting you to the Sustainability Standards Conference 2024. Read more
2. April 2024
ASCG comment letter on the ED/2023/5 Financial Instruments with Characteristics of Equity (FICE)
Last Friday, the ASCG has submitted its comment letter on the IASB’s draft ED/2023/5 Financial Instruments with Characteristics of Equity. Read more