EFRAG

This Discussion Paper aims to address these concerns by considering how financial statements (other than consolidated financial statements) are used in Europe for economic decision making, and analysing the technical financial reporting issues that arise when preparing such financial statements under IFRS. Finally, the Discussion Paper proposes solutions to the issues identified and suggestions on how to consider separate financial statements in the future.

The Discussion Paper is open for comment until 31 December 2014.

 

Discussion Paper