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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Calling on the investor community: Help improve global corporate reporting.

EFRAG's Final Comment Letter on ED/2021/6 Management Commentary

​EFRAG has published its Final Comment Letter in response to the IASB's exposure draft Management Commentary

EFRAG's Final Comment Letter can be found here​​.


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Who qualifies for EFRAG membership? How can you contribute to EFRAG’s ...

​On 16 November 2021, EFRAG issued a call for expressions of interest in EFRAG membership focusing on EFRAG’s sustainability reporting activities to ensure a balanced representation of all relevant stakeholders. The call triggered a number of...

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EFRAG’S Endorsement Advice on Deferred Tax Related to Assets and Liabi...

EFRAG has completed​​ its due process ​regarding Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) ​and has submitted its Endorsement Advice Letter to the European Commission.
The ​​Endorsement...

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