European Financial Reporting Advisory Group: Difference between revisions
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* [[European Union]] | * [[European Union]] | ||
* [[Financial Reporting Council]] | * [[Financial Reporting Council]] | ||
* [[IFRS Foundation]] | |||
* [[International Accounting Standards Board]] | * [[International Accounting Standards Board]] | ||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[International Organization of Securities Commissions]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Investment]] | |||
[[Category:Identify_and_assess_risks]] | |||
[[Category:Manage_risks]] | |||
[[Category:Risk_frameworks]] | |||
[[Category:Risk_reporting]] | |||
[[Category:Financial_products_and_markets]] |
Revision as of 15:39, 2 February 2021
Financial reporting
(EFRAG).
EFRAG is a private association established in 2001 with the encouragement of the European Commission.
Its member organisations have knowledge and interest in the development of International Financial Reporting Standards (IFRS) and how they contribute to the efficiency of capital markets in the European Union.
EFRAG’s mission is to serve the European public interest by developing and promoting European views in the field of financial reporting and ensuring these views are properly considered in the IASB standard-setting process and in related international debates.
EFRAG ultimately provides advice to the European Commission on whether newly issued or revised IFRS meet the criteria in the IAS Regulation for endorsement for use in the EU, including whether endorsement would be conducive to the European public good.