EFRAG has published jointly with others, summaries of the comments received on three discussion papers issued as part of the pro-active accounting work.
EFRAG has published jointly with others, summaries of the comments received on three discussion papers issued as part of the pro-active accounting work carried out by EFRAG and the European National Standard-Setters (PAAinE).
The summaries of comments relate to the PAAinE Discussion Papers on
Ø Elements of the Framework Debate: The Conceptual Framework – Starting from the right place?
Ø The Performance Reporting Debate - What (if anything) is wrong with the good old income statement?
Ø Revenue Recognition - A European Contribution
The documents are attached below
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