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
25/01/2019 - EFRAG's Draft Comment Letter on the IASB ED/2018/2 Onerous Contracts - Cost of Fulfilling a Contract - Proposed amendments to IAS 37
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft 2018/2 Onerous Contracts - Cost of Fulfilling a Contract - Proposed amendments to IAS 37 (the 'ED') and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 5 April 2019, by close of business.
14/01/2019 - EFRAG requests comments on its Draft Endorsement Advice on Definition of a Business (Amendments to IFRS 3)
EFRAG is consulting on both its assessment of the Amendments against the technical criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good. Comments are requested by 4 March 2019.
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.