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.

2007 June_PAAinE Stewardship
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Stewardship/accountability as an objective of financial reporting
A comment on the IASB/FASB conceptual framework project
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Project
2006 November_Performance Reporting 2006 1
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Discussion paper 2
The performance reporting debate
What ( if anything ) is wrong with the good old income statement?
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Project
2006 October_Conceptual framework 1
Financial

Pro-active Accounting Activities in Europe (PAAinE)

Discussion paper
Elements of the framework debate
The conceptual framework
Starting from the right place?
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Project