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
04/10/2019 - EFRAG draft comment letter on the IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement 2)
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement 2) and seeks constituents' views on the proposals. Comments are requested by 22 November 2019.
30/09/2019 - EFRAG requests comments on its Draft Endorsement Advice on the Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)
EFRAG is consulting on both its assessment of the IASB's Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (proposed Amendments to IFRS 9, IAS 39 and IFRS 7) (the Amendments) against the technical criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good. Highlighting that the entire endorsement process is urgent in order to make the reliefs available for early adoption for the 2019 financial reporting, EFRAG requests your comments by 10 October 2019.
13/09/2019 - EFRAG draft comment letter on the IASB exposure draft ED/2019/5 Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction - Proposed amendment to IAS 12EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/5 Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction - Proposed amendments to IAS 12 and seeks constituents' views on the proposals. Comments are requested by 25 October 2019.
23/07/2019 - Save the date- Future Agenda of European Lab 10 September 2019
EFRAG invites you to a roundtable lunch time event on Tuesday 10 September to exchange views with European Lab Steering Group members on the future agenda of the European Lab.
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.