Speaking in harmony in the EU

Peter Walton and Carien Van Mourik, Open University Business School, have recently published a fascinating article entitled “The European IFRS Endorsement Process – in Search of a Single Voice”[1] which analyses the creation and development of the European Financial Reporting Advisory Group (EFRAG) focusing on its remit, structure and funding; recalling some key endorsement decisions and the evolution of its relationship with national standard-setters.