Financial Reporting Publications

R​ecognised for its thought leadership, EFRAG's research contributes to the future shape of international financial reporting. The  research (proactive) activities have triggered the publication of Research Documents and Discussion or Position Papers.

​All publications developed by or related to EFRAG can be accessed b​elow. When applicable, a link to each related activity is also provided, which gives access​​ to the description of the project and all other related documents.

Connectivity Paper
Financial

Connectivity considerations and boundaries of different Annual Report sections

The paper lays out the conceptual foundations, categories and benefits of connectivity, a relatively new concept, which has been introduced within mandatory sustainability reporting requirements.
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Project
dp_variable_final_cover
Financial

Accounting for variable consideration

From a purchaser’s perspective
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Project
cover intangibles dp
Financial

Better information on intangibles

Which is the best way to go?
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Project
dp crypto cover page final
Financial

Accounting for crypto-assets (liabilities):

Holder and issuer perspective
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Project
intangibles front
Financial

A literature review on the reporting of intangibles

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Project
cover pension discussion paper
Financial

Accounting for pension plans with an asset-return promise

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Project