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

Impairment of financial assets

The expected loss model
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Elements of the framework debate
The needs of users of financial information
A user survey
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Performance reporting
A European discussion paper
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Discussion paper
Distinguishing between liabilities and equity
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Discussion paper
The financial reporting of pensions
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Discussion paper
Revenue recognition - a European contribution