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Description :
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The Amendments introduce the possibility of reclassifications of financial instruments in certain circumstances.
The IASB issued these Amendments without following its normal due process because of the urgency with which it was requested to act in the light of market conditions after consulations with its Trustees.
Due to the extraordinary circumstances EFRAG received a permission from its Supervisory Board to deviate from normal due process procedures too and therefore issued its endorsement advice to the EU Commission without public consultations.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
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