EFRAG Proposes Deferral of IFRS 20 Effective Date to 1 January 2030

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Brussels, 25 March – EFRAG has requested that the International Accounting Standards Board defer the effective date of IFRS 20 Regulatory Assets and Regulatory Liabilities by a year to 1 January 2030. During the outreach in preparation for the endorsement of IFRS 20, EFRAG learnt that some preparers— particularly multinational entities operating across multiple jurisdictions— …

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EFRAG launches a call for expression of interest on voluntary sustainability reporting by non-SME companies outside the scope of the CSRD

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EFRAG is calling on companies and other stakeholders across the EU to take part in future engagement and research activities on the application of the upcoming Voluntary Standard (VS) by non-SME companies outside the scope of the CSRD. In particular, EFRAG will consider applications from EU companies that are not SMEs and have fewer than …

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Strengthening global standards on workers’ rights and protection: EFRAG’s comment letter to GRI now available

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EFRAG issues a comment letter welcoming the GRI’s efforts to strengthen the GRI Standards on workers’ rights and protections, and acknowledging the significant progress achieved. EFRAG reviewed the amendments proposed by GRI across the four topical standards included in the December 2025 Exposure Drafts (GRI LRBR: Labour Rights in Business Relationships, GRI FACB: Freedom of …

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EFRAG Welcomes a New Friend of EFRAG – Sustainability Reporting: Synesgy

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We are happy to announce that Synesgy has officially become Friend of EFRAG, demonstrating its commitment to sustainability reporting and supporting EFRAG’s mission. Synesgy has recognised the importance of contributing to the development of draft ESRS (European Sustainability Reporting Standards) and supporting EFRAG’s activities. By joining us as Friends of EFRAG – Sustainability Reporting, Synesgy …

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EFRAG Administrative Board Online Meeting – 17 March 2026

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​The EFRAG Administrative Board will have a session on Due Process Committee activities that will be open for duly registered observers, on 17 March 2026 from 18:00 to 18:20 hrs (CET). EFRAG reserves the right to have closed sessions at any point in time during the debates. The agenda of the meeting and the supporting …

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EFRAG publishes Feedback Statement on Post-Implementation Review of IFRS 16 Leases

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EFRAG has published its Feedback Statement on the post-implementation review (PIR) of IFRS 16 Leases. The Feedback Statement summarises constituents’ feedback, including responses to EFRAG’s draft comment letter and findings from outreach to different stakeholders. It explains how the feedback received was considered by EFRAG in reaching the positions reflected in the final comment letter. …

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EFRAG launches short survey to identify participants for fieldwork on Risk Mitigation Accounting

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EFRAG has launched a short survey to gather initial insights into anticipated testing related to the IASB’s proposals on Risk Mitigation Accounting – Proposed amendments to IFRS 9 and IFRS 7 (‘the ED’), and to identify which entities plan to participate in the IASB’s Request for fieldwork or to conduct other fieldwork. IFRS preparers from …

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