Issues that overlap the valuation and financial reporting disciplines were discussed during an interview with leaders of the European Financial Reporting Advisory Group (EFRAG). EFRAG is a private not-for-profit association established in 2001, with the backing of the European Commission, to develop and promote European views that inform the standard-setting work of the International Accounting Standards Board (IASB). The interview was conducted by the International Valuation Standards Council (IVSC), which works closely with EFRAG on a range of issues. Topics discussed include the global standard-setting process, internally generated intangible assets, improving the goodwill impairment framework, reporting of nonfinancial risk, ESG, and other matters. Participating in the interview are Saskia Slomp (EFRAG CEO), Chiara Del Prete (chair of the EFRAG Technical Expert Group), and Rasmus Sommer (senior technical manager). To read the full interview, click here.