European Discussion Paper on separate financial statements

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In a joint effort as part of EFRAG’s proactive agenda, the European Financial Reporting Advisory Group (EFRAG), the Spanish Instituto de Contabilidad y Auditoría de Cuentas (ICAC), the Italian Organismo Italiano di Contabilità (OIC) and the Dutch Raad voor de Jaarverslaggeving (RJ) have published a discussion paper on ‘Separate Financial Statements’.

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