EFRAG issue summary report of its 2017 academic workshop
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.
