Express your views
EFRAG organises also, most often in coordination with National Standard Setters in Europe and the IASB, outreach events open to the public. Those events are an opportunity to hear views directly from European constituents and stimulate debate.
Please find below the list of public consultations which are open at present and of the upcoming events to which you are invited to participate. Details are provided that include comment letter publication or event registration forms.
All comments will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by good reason, for example, commercial confidence. Please see our website for details on this and how we use your personal data here.
Publications open for comments & Outreach events
20/10/2017 - Time to register for EFRAG’s fair value event
Renowned speakers confirmed including valuation expert Professor Mario Bini to join Sir David Tweedie at EFRAG conference on fair value.
18/10/2017 - EFRAG requests comments on its draft endorsement advice on Prepayment Features with Negative Compensation (Amendments to IFRS 9)
EFRAG is consulting on both its assessment of Prepayment Features with Negative Compensation (Amendments to IFRS 9) against the technical criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good.
02/10/2017 - EFRAG's draft comment letter on the IASB's Exposure Draft ED/2017/6 Definition of Material - Proposed amendments to IAS 1 and IAS 8
EFRAG has published its draft comment letter in response to the ED/2017/6 Definition of Material and seeks constituents' views on the proposal. Comments on the draft comment letter and inputs in it are requested by 5 January 2018.
29/09/2017 - EFRAG's draft comment letter on the IASB's ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 7 December 2017.
29/06/2017 - New EFRAG discussion paper tackles goodwill impairment testing
EFRAG’s Discussion Paper Goodwill impairment test: can it be improved? is the latest in a series of EFRAG research publications on goodwill accounting - a complex and controversial topic. This publication illustrates a number of potential amendments to the goodwill impairment test with the view to enhancing its application and effectiveness and reducing complexity.