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

Prudence
Bulletin
Financial

Towards a disclosure framework for the notes

Discussion paper
Financial

Considering the effects of accounting standards

Position paper
Financial

Improving the financial reporting of income tax

Discussion paper
Financial

Accounting for business combinations under common control

Discussion paper
Financial

Considering the effects of accounting standards

Discussion paper