EFRAG publishes Exposure Draft Due Process Procedures for Financial Reporting for consultation
On September 19, 2024, EFRAG released the Exposure Draft (ED) of its Due Process Procedures for the Financial Reporting Activities for public consultation. The aim is to formalize the existing procedures EFRAG uses in its financial reporting work. These procedures guide EFRAG’s role as a technical advisor to the European Commission, contributing to the IASB’s…