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Proactive - A Disclosure Framework for the notes to the financial statements

Description :

Over the years, there has been debate over the nature and usefulness of financial disclosures. EFRAG, with the ANC and the FRC, has undertaken a project on the process to develop disclosures with the objective to stimulate debate on how to make them more relevant for users while ensuring that only useful information is disclosed. A sharper focus on important information is likely to result in reduced disclosure volume.

The project is carried out in partnership with ANC and ASB. EFRAG is also cooperating with the FASB, that has undertaken a Disclosure Framework project. The Discussion Paper was published in July 2012. The comment period ended on 31 December 2012.

EFRAG received input from constituents across Europe during events organised as part of EFRAG's Autumn 2012 series of Outreach Events. To view feedback statements, please access that project page.

In May 2013, EFRAG and its partners published a feedback statement (available here below) with the comments received by respondents.

Documents :
Responsible : Filippo Poli
Working groups : EFRAG Proactive Disclosure Framework Advisory Panel (EFRAG DFAP) -
Current Project Status : Discussion Paper


Input for Status :       Seed      

Efrag Output

No 'Efrag Output'

Comment Letters

No 'Comment Letters'

Other Input

No 'Other Input'

News Items

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