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EFRAG consults on future research agenda

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

06 Apr 2018

The European Financial Reporting Advisory Group (EFRAG) has published a consultation document to solicit public input on the strategic direction of its research activities.

EFRAG has tentatively identified five possible research agenda topics around two main themes:

  • Addressing new developments
    • Better information on intangible assets; and
    • Cryptocurrencies;
  • Enhancing current financial reporting
    • Derecognition;
    • Transaction-related costs; and
    • Variable and contingent payments.

Responses should be submitted by 1 June 2018. Responses can be submitted by responding to the consultation document or by using an online survey. Both can be accessed through the press release on the EFRAG website.

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