News type icon

28/09/2015 - EFRAG extends the comment period for its documents for public consultation related to the Conceptual Framework

EFRAG has extended the comment period for the documents for public consultation relating to the IASB Exposure Draft Conceptual Framework for Financial Reporting. The revised deadline for comments is 18 November 2015.


Following the decision of the IASB to extend the comment period for the Exposure Drafts related to the Conceptual Framework for Financial Reporting by 30 days, EFRAG has decided to extend the comment periods on:

  • Document for public consultation regarding the IASB Exposure Draft Conceptual Framework for Financial Reporting.
  • Draft comment letter in response to the IASB Exposure Draft Updating References to the Conceptual Framework.
  • Bulletin Profit or loss versus OCI.
The revised deadline for comments is 18 November 2015.