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.
Please contact info@efrag.org for any further enquiries.
Publications open for comments & Outreach events
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08/02/2024 - Public consultation on the Draft XBRL Taxonomy for ESRS Set 1
Today EFRAG launches its public consultation on the Draft XBRL Taxonomy for ESRS Set 1. In addition, EFRAG consults on the Draft XBRL Taxonomy for Article 8 disclosures that it has been asked to prepare as well. The consultations will be open until 8 April 2024. EFRAG invites stakeholders to review and test the XBRL taxonomies and to complete the surveys.
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15/01/2024 - EFRAG’s draft comment letter on the IASB’s ED Financial Instruments with Characteristics of Equity and invitation to participate in online survey and extensive field-test
EFRAG has published its draft comment letter ('the DCL') on the IASB's ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) ('the ED') and seeks constituents' views on the IASB proposals.
Comments to the EFRAG DCL can be submitted by 20 March 2024.
In coordination with European National Standard Setters, EFRAG is also conducting field-testing of the IASB's proposals included in the ED. Entities can indicate their interest to participate in the extensive field-test at: fice@efrag.org by 23 January 2024.
Those who intend to participate in the online survey do not need to register beforehand.