EFRAG (European Financial Reporting Advisory Group)
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About EFRAG (European Financial Reporting Advisory Group)
EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. Its Member Organisations are European stakeholders and National Organisations having knowledge and interest in the development of IFRS and how they contribute to the efficiency of capital markets.
EFRAG is the leading European force in the global financial reporting debate. EFRAG's mission is to develop and promote European views in a thought leadership role and to ensure that they are properly taken into account in the IASB standard setting process. EFRAG hears all views and of all specific circumstances originating in Europe and synthesises these to speak convincingly, clearly and consistently, as the European Voice in Financial Reporting, building its legitimacy on its governance, due process and public accountability. EFRAG carries its assessments of IFRS throughout the standard setting process. It ultimately provides advice to the European Commission as to whether IFRS meets the IAS Regulation endorsement criteria for use in the preparation of accounts in the EU. This assessment includes whether endorsing the newly issued or revised IFRS would be conducive to the European public good. This includes the interaction with economic concerns such as financial stability and economic growth. EFRAG works closely with the IASB, National Standard Setters and European stakeholder organisations, in Europe and worldwide.
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