Amendments to the Fair Value Option (IAS 28) Completed Endorsement consultation Vincent Papa Sapna Heeralall Menu: Project phase Description Documents Meeting documents Meetings Projects news Exposure draft consultation 27/02/2026 09-01 - IAS 28 Fair value option - Cover Note - EFRAG FRB and FR TEG 26-02-26.pdf Cover Note 27/02/2026 09-02 IAS 28 Fair value option - EFRAG DCL - EFRAG FRB and FR TEG 26-02-26.pdf Draft comment letter 03/03/2026 CL001 - AIAF - EFRAG DCL IASB ED-2026-1.pdf Comment Letter Received 24/03/2026 CL002 - OIC - EFRAG DCL IASB ED-2026-1.pdf Comment Letter Received 03/04/2026 CL003 - ANC - EFRAG DCL IASB ED-2026-1.pdf Comment Letter Received 07/04/2026 CL004 - Universidad Loyola Andalucía - EFRAG DCL ED-2026-1.pdf Comment Letter Received 07/04/2026 CL005 - DASB - EFRAG DCL ED-2026-1.pdf Comment Letter Received 07/04/2026 CL006 - ICAC's - EFRAG DCL ED-2026-1.pdf Comment Letter Received 08/04/2026 CL007 - Allianz Group - EFRAG DCL ED-2026-1.pdf Comment Letter Received 10/04/2026 CL008 - NASB - EFRAG DCL ED-2026-1.pdf Comment Letter Received 10/04/2026 CL009 - Malta Institute of Accountants (MIA) - EFRAG DCL ED-2026-1.pdf Comment Letter Received 10/04/2026 CL010 - CFO Forum and Insurance Europe - EFRAG DCL ED-2026-1.pdf Comment Letter Received 13/04/2026 CL011 - ESBG - EFRAG DCL ED-2026-1.pdf Comment Letter Received 27/02/2026 EFRAG DCL Amendments to the Fair Value Option (IAS 28) Comment Letter 16/04/2026 IAS 28 FVO - Final Comment Letter Comment Letter 01/06/2026 IAS 28 FVO Exposure Draft - Feedback statement on EFRAG's Draft Comment Letter Feedback statement - comments received Endorsement consultation 10/07/2026 CL101 - DASC - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 10/07/2026 CL102 - AXA - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 13/07/2026 CL103 - CFO Forum - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 13/07/2026 CL104 - GDV - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 14/07/2026 CL105 - Francesca Sabatini - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 17/07/2026 CL106 - DASC - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 17/07/2026 CL107 - The Malta Institute of Accountants - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 20/07/2026 CL108 - EFFAS - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 22/07/2026 CL109 - OIC - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received 13/07/2026 EC Letter requesting Endorsement Advice - Amendments to IAS 28 Other Document from External Party 23/07/2026 Letter to the EC – FEA - Amendments to IAS 28 FINAL Endorsement Advice 16/06/2026 Preparatory DEA - Invitation to comment - IAS 28 FVO - final 16/06/2026 Preparatory DEA - Invitation to comment - IAS 28 FVO - final 16/06/2026 Preparatory draft of the Endorsement Advice - IAS 28 FVO - final
Amendments to the Fair Value Option (IAS 28) Completed Endorsement consultation Vincent Papa Sapna Heeralall
27/02/2026 09-01 - IAS 28 Fair value option - Cover Note - EFRAG FRB and FR TEG 26-02-26.pdf Cover Note
27/02/2026 09-02 IAS 28 Fair value option - EFRAG DCL - EFRAG FRB and FR TEG 26-02-26.pdf Draft comment letter
10/04/2026 CL009 - Malta Institute of Accountants (MIA) - EFRAG DCL ED-2026-1.pdf Comment Letter Received
01/06/2026 IAS 28 FVO Exposure Draft - Feedback statement on EFRAG's Draft Comment Letter Feedback statement - comments received
10/07/2026 CL101 - DASC - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received
13/07/2026 CL103 - CFO Forum - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received
14/07/2026 CL105 - Francesca Sabatini - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received
17/07/2026 CL106 - DASC - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received
17/07/2026 CL107 - The Malta Institute of Accountants - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received
20/07/2026 CL108 - EFFAS - EFRAG preparatory DEA on Amendments to IAS 28 (FVO) Comment Letter Received
13/07/2026 EC Letter requesting Endorsement Advice - Amendments to IAS 28 Other Document from External Party
