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  4. The EFFAS Commission on Financial reporting

The EFFAS Commission on Financial reporting

September, 12th September 2018 The EFFAS board has approved the rename of the EFFAS Financial and Accounting commission. The new name, EFFAS Commission on Financial reporting, reflects better the current work of the Commission, a more comprehensive approach that analysts and investors are taking in the making-decision process.

In the past few years, in addition to the disclosure of standards-based financial information (IFRS) increasing Alternative Performance Measurements (APMs) information is being provided to the markets. A significant change started in the way how companies, analysts and investors look at the usefulness and worthiness of financial reporting. Standards-based financial reporting has significantly evolved and companies have been increasingly disclosing quantitative information related to performance measurement. In addition, corporate, social and environmental objectives are also being reported. Thus, analysts and investors integrate these disclosures into their analysis to gauge the impact in valuations and returns. Moreover, institutions such as the IASB, EFRAG and ESMA are increasingly contemplating the impact of this information.

The EFFAS Commission on Financial reporting (CFR) is currently composed by Javier de Frutos (Chairman, IEAF-Spain), Jacques de Greling (Vice-Chairman- SFAF, France), Friedrich Spandl (ÖVFA, Austria), Henning Strom (NFF, Norway), Serge Pattyn (BVFA/ABAF, Belgium), Luca D’ Onofrio (AIAF, Italy) and Carsten Zielke (DVFA).


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