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 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
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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 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
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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 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-
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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) 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.
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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 issued 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 selection 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 can provide inputs about project priorities by way of an online survey.
We kindly ask constituents to complete the survey by 17 September 2021.
Listen to EFRAG podcasts!
EFRAG’s mission is to serve the European public interest in both financial reporting and sustainability reporting by developing and promoting European views in the field of corporate reporting and by developing draft EU Sustainability Reporting Standards.
Info: www.efrag.org.
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