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Description :
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When Europe decided to require listed entities to prepare their consolidated financial statements in accordance with EU-adopted IFRS, the objective was to ensure that Europe's biggest private sector entities prepare high-quality financial reports and, in doing so, that a high degree of consistency of accounting practice is achieved. For that reason, it is essential that IFRS are applied consistently within the EU if Europe's move to IFRS is to be viewed as a success. A discussion paper was issued by the EFRAG Supervisory Board to stimulate the debate in this area.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Supervisory Board (EFRAG SB) -
EFRAG Secretariat -
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Current Project Status :
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Final Comment Letter
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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