The European Lab serves the European public interest and its objective is to stimulate innovations in the field of corporate reporting.
Discover EFRAG’s discussion paper Accounting for Pension Plans with an Asset-return Promise with a brief video prepared by EFRAG’s pension plans team. Comments on the discussion paper are welcome by 15 November.
EFRAG has published a feedback statement following submitting its comment letter on the IASB ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3).Read more
EFRAG has completed its due process regarding Interest Rate Benchmark Reform (the Amendments to IFRS 9, IAS 39 and IFRS 7) (the Amendments) and has submitted its Endorsement Advice to the European Commission.Read more