04/03/2022 - Efrag's Feedback Statement on Disclosure Requirements in IFRS Standards - A Pilot Approach
The Feedback Statement summarises constituents' feedback on EFRAG's Draft Comment Letter relating to the IASB's Exposure Draft 2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach (the 'ED') and explains how EFRAG considered this feedback in developing its Final Comment Letter.
EFRAG published its Final Comment Letter on the ED on 27 January 2022. The Final Comment Letter is available here. A summary of the findings from the extensive outreach activities conducted by EFRAG is provided in the Annex to the Comment Letter.
The Feedback Statement summarises constituents' feedback on EFRAG's Draft Comment Letter relating to the proposals in the ED and explains how this feedback was considered by EFRAG in reaching a final position on the proposals.
The Feedback Statement is available here.
