Summary of Responses - Equity Instruments - Impairment and Recycling
In March 2018 EFRAG issued the Discussion Paper Equity Instruments - Impairment and Recycling. The Discussion Paper aimed at gathering constituents' views on recycling and impairment of equity instruments designated at fair value through other comprehensive income under IFRS 9 Financial Instruments.
EFRAG is now issuing a summary of responses received from constituents. EFRAG will consider the input in developing its final advice to the European Commission.
EFRAG thanks all the constituents that provided their views.The summary of responses is available here.
EFRAG is now issuing a summary of responses received from constituents. EFRAG will consider the input in developing its final advice to the European Commission.
EFRAG thanks all the constituents that provided their views.The summary of responses is available here.