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We want to share information with you about EFRAG’s activities, including activities of the European Lab, that we believe are relevant for use​rs of financial statements and encourage ​you as a user to be involved in our activities. We welcome feedback on the contents of this user corner and suggestions for improvement.



Investors and other capital providers have an important role to play in improving the quality of financial statements and ensuring that International Financial Reporting Standards (IFRS Standards) provide users of financial statements with information they need to support investment decisions and build trust in the capital markets. 

Investors also have an essential role to play in the broader field of corporate reporting. EFRAG has entered into this domain with the establishment of the European Lab in 2018. The European Lab brings together stakeholders, notably users and preparers, to identify and share good practices in corporate reporting.

This user corner is designed to provide you, as a user of financial statements, with the opportunity to contribute to the future shape of IFRS Standards, to keep up to date with the current and ongoing IFRS Standards developments, to contribute to the European Lab activities and share and discuss your views.


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Keep up-to-date on current developments by clicking bellow to access to the EFRAG Update for Users. This Update is regularly reissued so that you have access to the latest information.

EFRAG Updat​e for Users - July 2019​

EFRAG Update for Users - February 2020  


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Respond to our public co​nsultations

Investor’s involvement is vital for EFRAG’s consultation process to ensure that any changes to IFRS Standards will provide you with information necessary for investment analysis and decisions. The European Lab will work on the key projects and identify good practices on the topic areas suggested. Click here to see EFRAG’s Open Consultations.

Join EFRAG’s Out​​reach events

EFRAG, in partnership with the IASB and other interested parties, organises investor-focused events on important IASB projects, such as Primary Financial Statements, Goodwill and Impairment, Principles of Disclosure, Insurance Contracts, Rate-regulated Activities, as well as ongoing EFRAG Research work including its project on Measurement of Equity Instruments, Intangible Assets and Crypto-assets and European Lab activities including climate-related corporate reporting. 

Join the EFRAG ​User Panel

If you would like to have a say in the way financial information is reported in the future, become involved in a panel of investors and analysts sharing your interest on topical financial reporting matters and benefit from the debate with others. The purpose of the EFRAG User Panel is to foster greater participation in the financial reporting debate among the European user community and to get user input on pressing matters and projects that EFRAG is considering.

The EFRAG User Panel provides input, from a user perspective, on important financial reporting issues that EFRAG's Technical Expert Group (EFRAG TEG) are considering. The EFRAG User Panel has three physical meetings in Brussels combined with three conference calls between the meetings. To see current members of the EFRAG User Panel, click here

Some testimonies of current members:

“User engagement is critical to get financial reporting which delivers information we all need to refine our models thereby enabling us to allocate capital.  A wide range of user views is important to get the necessary insights to identify issues and guide standard setting. EFRAG TEG considers the advice from the User Panel for every process and personally I consider it to be the most important input we receive”. Jed Wrigley, EFRAG TEG member and Eight Roads Senior Investment Officer

"Being part of EFRAG User Panel, gives you a great opportunity to discuss the practical uses of current IAS/IFRS and new IFRS. The issues discussed are always relevant, and the participants, including representatives from the EFRAG Secretariat and observers from the IASB, contributes with highly valued input, useful in your daily understanding of how the accounting environment develops." Thomas Justinussen Chief Analyst Danskebank

“I look forward to EFRAG User Panel meetings, which provide a stimulating opportunity for analysts, investors and other users of financial statements to debate the “hot topics” of the day. The subject matter we discuss is important to me as it invariably includes concepts affecting the financial information, we use in our credit analysis at Standard & Poor’s.  The User Panel provides a vital platform for us to make our views heard and influence the future direction of financial reporting." Sam Holland - Senior Director, Accounting Officer Standard & Poor’s

"Users, investors and lenders need to understand the fundamental principles that underlie financial reporting. The EFRAG User Panel is an excellent forum that allows users to discuss financial reporting. It allows them also to keep in touch with the fast-developing world of IFRS." Serge Pattyn, Financial Analyst, Board Member ABAF/BVFA

Participate in Europea​n Lab Project Task Fo​​​rces

​The European Lab Steering Group issues for each new project a call for candidates to ​join the project task force in the topic area. ​


Discuss your specific issues and fina​ncial report​​ing concerns directly with us

EFRAG is interested in your ​​​views about the challenges you face when using information in financial reports p​repared under IFRS Standards and in wider corporate reporting. You may dire​ctly contact us through the EFRAG User Outreach team, a team focused on users’ needs.

​Saskia Slomp
T +32 (0)2 207 93 00
​Isabel Batista
Senior ​Technical Manager
T +32 (0)2 207 93 00
​Filipe Camilo Alves
Senior Technical Manager
T +32 (0)2 207 93 00

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