Areas of interest in this section:
In this section of EFRAG's website you can find the policies that EFRAG has defined and observes in order to carry out its activities under high quality governance and high level effectiveness.
Conflict of interest policy
The objective of EFRAG's conflict of interest policy is to ensure the credibility of EFRAG as an organisation working in the European public interest. EFRAG Board members, the EFRAG TEG Chairman and the EFRAG CEO should be fully committed to act in the European public interest and in the best interest of EFRAG and to avoid any conflict of interest or perceptions of conflict of interest.
back to topField work policy
EFRAG carries out field work throughout the IFRS standard-setting process. The purpose of field work is to gather facts and evidence, relying on real-life examples and circumstances, drawn from all local jurisdictions in Europe. EFRAG's field work policy sets out how field work is undertaken as part of the EFRAG due process including the involvement of other organisations such as National Standard Setters.
back to topEFRAG Board approval by written procedure policy
This policy sets out when approval by written procedure can be used by the EFRAG Board and specifies the process in relation to EFRAG's pronouncements. The policy also includes a description of the transparency of the process.