European Corporate Reporting Lab

The European Lab serves the European public interest and its objective is to stimulate innovations in the field of corporate reporting.

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Calling on the investor community: Help improve global corporate reporting.

EFRAG Endorsement Status Report - Update

​The Endorsement Status Report now reflects the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction, amending IAS 12 Income Taxes by the IASB on 7 May 2021 and other timing changes.​

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EFRAG Update April 2021

The April 202​1 edition of the EFRAG Update, summarising public technical discussions held and dec​isions taken during that month, has been published and can be download​​​​ed below.​​​​​​​

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EFRAG Secretariat Briefing: Business Transfers under Common Control

​​​EFRAG Secretariat has issued a Briefing ​as part of EFRAG strategy to stimulate debate on the IASB discussions on how to account for ​business combinations under common control. The views expressed in this Briefing are...

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