Research

Respondents confirmed that the statement of cash flows remains essential for assessing an entity’s ability to generate cash and cash equivalents.

The feedback EFRAG received confirmed the current diversity in practice on the issues considered in the DP and standard-setting activities would be needed to address these issues.

The DP is motivated by the ongoing evolution, growth potential and diversity of crypto-assets.

The Discussion Paper considers three alternatives. Comments on the DP are requested by 15 November 2019.​

Das DRSC lehnt Zielsetzung und Anwendungsbereich des Projektes ab.

EFRAG's Discussion Paper Non-exchange Transfers ('NETs'): A role for societal benefit? explores the accounting for transfers in which an entity received (or gives) value without di ...