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

Financial instruments with characteristics of equity

EFRAG secretariat working paper: early-stage analysis
Potential effects of the IASB discussion paper
Financial

Demystifying FICE

A clearer picture on classification
Financial

Non-exchange transfers

A role for societal benefit?
Financial

Visualising FICE

A closer look at presentation and disclosure
Financial

Research agenda consultation

Looking into the future
Financial

Academic literature review

Interaction of IFRS 9 and long-term investment decisions