EFRAG issue summary report of its 2017 academic workshop

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

06 Oct, 2017

The European Financial Reporting Advisory Group (EFRAG) has published a summary report on its academic workshop on measurement.

The workshop was held in Brussels on 5 September 2017 and featured debates on Conceptual Framework for Financial Reporting with a focus on measurement. In particular, the participants discussed:

  • Objectives of measurement in financial reporting.
  • Purpose of discounting and how risk should be incorporated in determining discount rates.
  • Uncertainty in measurement.

For more information, see the press release and summary report on the EFRAG’s website.

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