02/11/2021 - EFRAG's Feedback Statement on IASB ED Lack of Exchangeability

​EFRAG published its Final Comment Letter on the IASB Exposure Draft ED/2021/4 Lack of Exchangeability (ED) on 14 September 2021.

This Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and explains how EFRAG considered the comments during its technical discussions in reaching a final position on the proposals.

The Feedback Statement is available here.