European Corporate Reporting Lab

The European Lab serves the European public interest and its objective is to stimulate innovations in the field of corporate reporting.

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EFRAG Update April 2021

The April 202​1 edition of the EFRAG Update, summarising public technical discussions held and dec​isions taken during that month, has been published and can be download​​​​ed below.​​​​​​​

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EFRAG Secretariat Briefing: Business Transfers under Common Control

​​​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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SAVE THE DATE - RATE-REGULATED ACTIVITIES: Regulatory Assets and Regul...

Save the date: on Thursday 6 May 2021, EFRAG will participated in the OIC public online webinar. The panel discussions will explore the Italian perspective to the IASB proposals and EFRAG preliminary views. Register now. The event will mainly...

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