EFRAG Field Work Policy
12 Jul, 2013
The European Financial Reporting Advisory Group (EFRAG) has published a document describing EFRAG's and National Standard Setters' field work initiatives.
As constituents have expressed the need to understand the common rationale for EFRAG's and National Standard Setters’ field work initiatives and how they relate to the work of the IASB, EFRAG has decided to formalise its field work policy and make it publicly available. The document outlines the main characteristics of field work and the principles applying to European field work and offers an appendix on data protection and confidentiality policy on field work.
Please click for the corresponding press release and the document itself on the EFRAG website.
