EFRAG CALLS FOR AN ACADEMIC LITERATURE REVIEW ON THE INTERACTION OF IFRS 9 AND LONG-TERM INVESTMENT DECISIONS
EFRAG is commissioning a review of existing academic literature related to the impact of accounting requirements on IFRS-reporting entities’ decisions to invest and hold equity instruments in the long-term.
The literature review will provide input to EFRAG’s research carried out at the request of the European Commission on the interaction of IFRS 9 Financial Instruments and long- term investment decisions. Proposals should be submitted to EFRAG by 15 September 2017. Full details of EFRAG’s call can be found here.