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

EFRAG short discussion series

The statement of cash flows issues for financial institutions
Financial

Getting a better framework

Profit or loss versus OCI
Bulletin
Financial

EFRAG short discussion series

Presentation of the reversal of acquisition ‘step-ups’
Financial

EFRAG short discussion series

Levies: what would have to be changed in IFRS for a different accounting outcome?
Financial

Separate financial statements

Discussion paper
Financial

Classification of claims

EFRAG discussion paper