Amendments to the Fair Value Option (IAS 28) Active Exposure draft 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
Amendments to the Fair Value Option (IAS 28) Active Exposure draft 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
