The European Financial Reporting Group (EFRAG) has issued two ‘Short Discussion Series’ (SDS) papers. The first paper deals with the equity method and especially considers to what extent the equity method in IAS 28 is a measurement basis, a one-line consolidation or a combination of both. EFRAG seeks to initiate a discussion on this topic and asks for constituents’ comments. The second paper builds on a literature review on how captial providers use information that was presented in late December 2013 and reflects on implications of this literature review for standard setting. EFRAG has initiated the ‘Short Discussion Series’ in order to promote debates that address topical and problematic issues in financial reporting among European and other constituents.