News type icon

22/11/2018 - Reminder: Debt or equity? Impact assessment surveys

EFRAG has extended the deadline until 30 November 2018 for its user and preparer surveys seeking views on the likely impact of the proposals of the IASB Discussion Paper Financial Instruments with Characteristics of Equity on the distinction between debt and equity.

On 28 June 2018, the IASB published the Discussion Paper 'Financial Instruments with Characteristics of Equity' (DP) focused on proposals ​which explore improvements to the classification, presentation and disclosure requirements of financial instruments with characteristics of equity.

To inform its final comment letter, and during the open consultatio​n period, EFRAG is conducting an early stage impact assessment that includes obtaining feedback from preparers and users of financial statements.

The users' survey will take between 15-30 minutes and the preparers' survey between 30-45 minutes to complete. You can save at any time and come back to where you left off, if needed.​​
  • The link to the users’ online survey is here​.​
  • The link to the preparers’ online survey is here​.
The deadline to complete the surveys has been extended 30 November 2018. We encourage you to complete the surveys online. However, if you prefer to submit your response by email, please request for the questionnaire and submit the completed version to