The European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS), the Associazione Italiana degli Analisti e Consulenti Finanziari (AIAF), and the International Accounting Standards Board (IASB) have issued a summary report related to their joint outreach event held on 22 October 2015 related to Exposure Draft ED/2015/3 ‘Conceptual Framework for Financial Reporting’.