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
19/07/2019 - EFRAG invites users of the financial statements of insurers to express their views by interview
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/4 Amendments to IFRS 17. EFRAG is inviting users to express their views on this draft comment letter in an interview. Expressions of interest in participating in this outreach are requested by Friday 16 August 2019.
19/07/2019 - Participation in European Lab Dialogue on Climate-related ReportingThe European Lab PTF is planning to have a dialogue with users, preparers and other interested stakeholders to obtain practical insights on good practices to be reflected in a draft report on climate-related reporting to be issued in Q4 2019.
18/07/2019 - Contribute to the future agenda of the European Lab!
The European Corporate Reporting Lab @EFRAG (European Lab) is launching a public consultation on its future project topics and their respective priority and importance for Europe. You are invited to provide your input by 30 September 2019.
15/07/2019 - EFRAG's draft comment letter on the IASB's ED/2019/4 Amendments to IFRS 17EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/4 Amendments to IFRS 17 and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 2 September 2019.
28/06/2019 - EFRAG DRAFT COMMENT LETTER ON IASB ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3)
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3) and seeks constituents' views on the proposals. Comments are requested by 17 August 2019.
14/06/2019 - Draft comment letter on Proposed Amendments to the IFRS Foundation Due Process Handbook
EFRAG has published its draft comment letter in response to the IFRS Foundation's Exposure Draft Proposed amendments to the IFRS Foundation Due Process Handbook and seeks constituents' views on the proposals. Responses to the draft comment letter are requested by 12 July 2019.
14/06/2019 - EFRAG issues hedging accounting questionnaire for insurers
European insurers that apply IFRS Standards are invited to complete a questionnaire on hedge accounting under IFRS 9/IAS 39. Responses are requested by close of business on Monday 16 September 2019.
05/06/2019 - EFRAG draft comment letter on the IASB exposure draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 and seeks constituents' views on the proposals. Comments are requested by 5 August 2019.
15/05/2019 - Discussion Paper – Accounting for Pension Plans with an Asset-Return Promise
This Discussion Paper explores alternative accounting treatments for post-retirement employee benefits, promising the higher of the return on an identified item or group of items and a minimum guaranteed return.
Comments on the DP are requested by 15 November 2019.
06/05/2019 - New EFRAG consultation on Equity Instruments – Research on Measurement
EFRAG is launching a public consultation to gather constituents' views on whether alternative accounting treatments to those in IFRS 9 Financial Instruments are needed to portray the performance and risks of equity and equity-type instruments held in long-term investment business models.
Please provide your comments by 5 July.