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.

Financial

Equity instruments - impairment and recycling

EFRAG discussion paper
Financial

Perception Audit of EFRAG

File
Financial

Goodwill impairment test: can it be improved?

EFRAG discussion paper
Financial

Dynamic risk management

How do banks manage interest rate risk?
Financial

What do we really know about goodwill and impairment?

A quantitative study
Financial

Professional investors and the decision usefulness of financial reporting