The EFRAG, the Autorité des Normes Comptables (ANC) in France, and the Financial Reporting Council (FRC) in the United Kingdom have published today a Discussion Paper, ‘Towards a Disclosure Framework for the Notes’. The Discussion Paper is the result of a joint project between EFRAG, the ANC and the FRC, as part of EFRAG’s proactive agenda.

The Discussion Paper, available on the EFRAG website, is open for comment until 31 December 2012.

Please find the press release herewith attached.