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
11/04/2018 - EFRAG invites users of the financial statements of insurers to express their views
IFRS 17 Insurance Contracts is intended to improve the information that is available to users of financial statements of insurance companies and financial conglomerates. EFRAG is inviting users to express their views on this change to IFRS financial reporting. Expressions of interest in participating in this outreach are requested by close of business on Friday 11 May 2018.
05/04/2018 - 2018 EFRAG Research agenda consultation
EFRAG is seeking public input on the strategic direction of its Research activities. Constituents' contributions will help to reflect on the future direction of Research on financial reporting. Responses should be submitted by 1 June 2018 also by using the online survey here.
21/03/2018 - EFRAG requests comments on its draft endorsement advice on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)
EFRAG is consulting on its assessment of Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) both against the technical criteria in the EU and whether those amendments are conducive to the European public good. Comments are requested by 21 April 2018.
01/03/2018 - New EFRAG Discussion Paper on Equity Instruments - Impairment and Recycling
EFRAG is publishing a Discussion Paper to gather constituents' views on recycling and impairment of equity instruments designated at fair value through other comprehensive income to develop its technical advice to the European Commission. Please provide your comments by 25 May 2018.
07/02/2018 - EFRAG issues IFRS 17 simplified case study
European insurers that apply IFRS Standards are invited to complete a simplified case study on the expected impact of IFRS 17 Insurance Contracts. Responses are requested by close of business on Thursday 31 May 2018.