REMINDER: EFRAG seeks your input on its Draft Endorsement Advice on the Annual Improvements to IFRS Accounting Standards—Volume 11 by 22 November 2024

EFRAG is consulting on its assessment of the Annual Improvements to IFRS Accounting Standards—Volume 11 (‘the Amendments’) against the technical criteria for endorsement in the EU, and on its assessment on whether the Amendments are conducive to the European public good. Comments are requested by 22 November 2024 COB.

EFRAG is seeking comments on all aspects of its analysis supporting the preliminary conclusions, including whether and to which extent the amendment to IFRS 9 related to the derecognition of lease liabilities would impair the European public good. EFRAG's overall preliminary assessment is that the Amendments satisfy the criteria for endorsement for use in the EU and therefore recommends its endorsement.

To provide your comments on EFRAG's draft endorsement advice letter:

1.Download and complete the invitation to comment

2. Submit your comment letter through the online form

Comments are requested by 22 November 2024 COB.


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