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
14/06/2019 - Draft comment letter on Proposed Amendments to the IFRS Foundation Due Process Handbook
EFRAG has published its draft comment letter in response to the IFRS Foundation's Exposure Draft Proposed amendments to the IFRS Foundation Due Process Handbook and seeks constituents' views on the proposals. Responses to the draft comment letter are requested by 12 July 2019.
14/06/2019 - EFRAG issues hedging accounting questionnaire for insurers
European insurers that apply IFRS Standards are invited to complete a questionnaire on hedge accounting under IFRS 9/IAS 39. Responses are requested by close of business on Monday 16 September 2019.
05/06/2019 - EFRAG draft comment letter on the IASB exposure draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 and seeks constituents' views on the proposals. Comments are requested by 5 August 2019.
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.
13/05/2019 - EFRAG's draft comment letter on the IASB's ED/2019/1 Interest Rate Benchmark Reform (proposed amendments to IFRS 9 and IAS 39)
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (proposed amendments to IFRS 9 and IAS 39) and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 31 May 2019.
06/05/2019 - New EFRAG consultation on Equity Instruments – Research on Measurement
EFRAG is launching a public consultation to gather constituents' views on whether alternative accounting treatments to those in IFRS 9 Financial Instruments are needed to portray the performance and risks of equity and equity-type instruments held in long-term investment business models.
Please provide your comments by 5 July.
03/05/2019 - EFRAG extends the comment period for its Discussion Paper Non-exchange Transfers: A role for societal benefit?
EFRAG has extended the comment period for its Discussion paper Non-exchange Transfers ('NETs'): A role for societal benefit?.
The revised deadline for comments is Tuesday 14 May 2019, by close of business.
29/03/2019 - Reminder: FICE Early-Stage Analysis - Please provide input by 17 May 2019
The EFRAG Secretariat reminds constituents to provide their views on the FICE Early-Stage Analysis Working Paper. The comment period is extended to close of business on Friday 17 May 2019.
28/02/2019 - Issuance and call for comments on FICE Early-Stage Analysis Working Paper
The EFRAG Secretariat issues a Working Paper: Early-stage Analysis - Potential Effects of the IASB Discussion Paper on Financial Instruments with Characteristics of Equity (FICE).
27/11/2018 - EFRAG issues a Discussion Paper to explore accounting for non-exchange transfers
EFRAG's Discussion Paper Non-exchange Transfers ('NETs'): A role for societal benefit? explores the accounting for transfers in which an entity received (or gives) value without directly giving (or receiving) approximately equal value in exchange. NETs include levies and Government grants. In its Discussion Paper (DP), EFRAG explores a comprehensive approach to report these transfers. The DP notes that NETs may be motivated by an objective of 'societal benefit' and considers how this notion could be used in accounting for them.
Comments on the DP are requested by 30 April 2019.