Amendments to the Fair Value Option (IAS 28), Endorsement consultation | EFRAG

EFRAG submits Endorsement Advice on Amendments to IAS 28 to the European Commission

EFRAG’s advice concludes that the amendments meet the technical criteria of the IAS regulation and recommends their endorsement

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EFRAG seeks comments on its preparatory draft of the Endorsement Advice on Amendments to IAS 28

The Amendments address concerns raised, particularly in the insurance industry. Comments are invited by 17 July 2026.

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EFRAG publishes Feedback Statement on the IAS 28 Fair Value Option Exposure Draft

EFRAG supports proposed changes to the IAS 28 fair value option but seeks clarification on its application and interaction with IFRS 18

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EFRAG publishes Final Comment Letter on the IAS 28 Fair Value Option Exposure Draft and supports the IASB’s proposals

Read EFRAG’s final comment letter on IASB Exposure Draft on the IAS 28 Fair Value Option for Investments in Associates and Joint Venture

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EFRAG releases Draft Comment Letter on IASB´s Proposed amendments to IAS 28 on the Fair Value Option for Investments in Associates and Joint Ventures

Stakeholders are invited to provide feedback on EFRAG's Draft Comment Letter by 7 April.

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