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

Should goodwill still not be amortised?

Accounting and disclosure for goodwill
Financial

Getting a better framework

Complexity
Bulletin
Financial

EFRAG short discussion series

The equity method: a measurement basis or one-line consolidation?
Financial

EFRAG short discussion series

The use of information by capital providers implications for standard setting
Financial

The role of the business model in financial statements

Research paper
Financial

The use of information by capital providers

Academic literature review