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
31/03/2020 - EFRAG's pre-consultation document on the IASB's forthcoming ED on IBOR Phase 2
In order to allow for additional consultation time, EFRAG publishes a pre-consultation document, in anticipation of the IASB's forthcoming Exposure Draft IBOR Phase 2 ('the ED'). EFRAG's draft comment letter will replace this pre-consultation document later in April. EFRAG seeks constituents' views on the proposals by 15 May 2020.
23/03/2020 - EFRAG extends the application period for the field-tests on Primary Financial Statements
In light of the recent concerns surrounding COVID-19 and the restrictive measures from European Governments, recognising the economic implications for companies and financial institutions, EFRAG has extended the application period for the field-tests on the IASB's Exposure Draft ED/2019/7 General Presentation and Disclosures (ED) until the end of April 2020. Expression of interest received at a later date will be considered by EFRAG. EFRAG encourages companies and financial institutions to, despite the circumstances, participate in the field-tests on the IASB's ED. EFRAG will allow flexibility in terms of communication and timing. Close coordination with the IASB is ensured.
24/02/2020 - EFRAG draft comment letter on Primary Financial Statements
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft 2019/7 General Presentation and Disclosures and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 19 June 2020, by close of business.