The European Lab serves the European public interest and its objective is to stimulate innovations in the field of corporate reporting.
Calling on the investor community: Help improve global corporate reporting.
The Endorsement Status Report now reflects the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction, amending IAS 12 Income Taxes by the IASB on 7 May 2021 and other timing changes.
Read moreThe April 2021 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below.
EFRAG Secretariat has issued a Briefing as part of EFRAG strategy to stimulate debate on the IASB discussions on how to account for business combinations under common control. The views expressed in this Briefing are...
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