IFRS and EFRAG urged to make interoperable standards

Lucy Frost

May 12, 2022

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Four hands of businessmen collect gear from the gears of the det

Areas of divergence between the European, international and US standards setters include double materiality and the potential inclusion of SMEs

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Lucy Frost

EMEA reporter

Lucy joined IFLR as a reporter in 2021. Before this, she graduated from Oxford University and completed an NCTJ Diploma in Multimedia Journalism while interning at the Financial Times. She covers a wide range of areas including regulation, M&A and ESG. With a background in sustainability and financial journalism, she is particularly interested in the role of the private sector in the transition to net-zero.