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
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12/01/2021 - Reminder: IFRS 17 Draft Endorsement Advice - please provide input by 29 January 2021
EFRAG asks constituents to provide their views on the EFRAG draft endorsement advice on IFRS 17 Insurance contracts by Friday, 29 January 2021. Please submit your comment letter here by clicking the 'Comment publication' link. -
05/01/2021 - Extension of the deadline to contribute to Jean-Paul Gauzès’ Ad personam mandate on non-financial reporting standard setting – 13 January 2021
On 30 November 2020, EFRAG Board President Jean-Paul Gauzès issued a Consultation Document inviting all interested stakeholders to provide input to his preliminary proposals regarding changes to the governance structure and financing of EFRAG if it were entrusted with the development of possible EU non-financial reporting standards.
The Consultation Document (which contains a number of questions for stakeholders) focuses on obtaining additional input on a number of matters that were not, or not fully addressed in the first public consultation conducted in October 2020.
To allow more time for interested stakeholders to provide their views, responses to this Consultation Document are now requested by 13 January 2021.
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22/12/2020 - EFRAG Draft Comment Letter on Lease Liability in a Sale and Leaseback
EFRAG has published its Draft Comment Letter in response to the IASB's Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback. Comments on the DCL are requested by 22 February 2021.
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30/11/2020 - Jean-Paul Gauzès is seeking input on his preliminary proposals resulting from his EC ad personam mandate on non-financial reporting standard setting.
EFRAG Board President Jean-Paul Gauzès is issuing a Consultation Document inviting all interested stakeholders to contribute input to his preliminary proposals regarding changes to the governance structure and financing of EFRAG if the latter were entrusted with the development of EU non-financial reporting standards.
The Consultation Document (which contains a number of questions for stakeholders) focuses on obtaining additional input on a number of matters that were not, or not fully addressed in the first public consultation conducted in October 2020.
Responses to this second consultation are requested by 6 January 2021.
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30/09/2020 - EFRAG requests comments on its Draft Endorsement Advice on IFRS 17 Insurance Contracts as resulting from the June 2020 Amendments
EFRAG is consulting on both its assessment of IFRS 17 against the technical criteria in the EU and on its assessment of whether IFRS 17 is conducive to the European public good. Comments are requested by 29 January 2021.
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20/07/2020 - EFRAG's Discussion Paper on the accounting for crypto-assets (liabilities) - holder and issuer perspective
EFRAG has published a Discussion Paper to gather constituents' views on the accounting for crypto-assets (liabilities) from a holder and issuer perspective. Comments are welcome throughout a 12-month period from the date of issuance until 31 July 2021. Comments provided earlier during the consultation period will be welcome. The consultation period caters for constituents’ impacted priorities and any constraints faced due to the current pandemic. It also allows EFRAG sufficient time to obtain as much feedback as possible. -
29/05/2020 - EFRAG Draft Comment Letter on IASB DP 'Business Combinations — Disclosures, Goodwill and Impairment'
EFRAG has published its Draft Comment Letter in response to the IASB's Discussion Paper DP/2020/1 Business Combinations—Disclosures, Goodwill and Impairment. Comments on the draft comment letter are requested by 30 November 2020.
