30/01/2020 - EFRAG’s advice to the European Commission on the measurement of long-term investments in equity instruments
EFRAG publishes its advice to the European Commission on alternative accounting treatments to measurement at fair value through profit or loss for equity and equity-type instruments held in long-term investment business models.
EFRAG received a request for technical advice from the European Commission (EC) to consider alternative accounting treatments to portray the performance and risks of long-term investment business models, in particular for those equity and equity-type investments needed to achieve sustainable development goals, and to enhance investors' insight in the long-term performance of investments.
EFRAG is pleased to publish its advice to the EC, together with the Feedback Statement from the public consultation and a supporting paper.
