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.
Save the date: on 20 April 2021, the Accounting Standards Committee of Germany (ASCG) and EFRAG will discuss the preliminary views regarding the application of IFRS 10, IFRS 11 and IFRS 12. More information here. The discussion will...
Read moreConstituents, in particular users of financial statements, are welcome to contribute to the post-implementation review (PIR) of the Consolidation Package, under international financial reporting standards. Participate in the EFRAG
EFRAG published its comment letter (here) in response to the IASB's Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback ('the ED') on 9 April 2021.
The ED specifies how a...
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