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

Getting a better framework

The asset/liability approach
Bulletin
Financial

Getting a better framework

Accountability and the objective of financial reporting
Bulletin
Financial

Getting a better framework

The role of a conceptual framework
Bulletin
Financial

Getting a better framework

The role of the business model in financial reporting
Bulletin
Financial

Getting a better framework

Uncertainty
Bulletin
Financial

Getting a better framework

Reliability of financial information
Bulletin