01/02/2024 - EFRAG launches survey on IASB’s ED Financial Instruments with Characteristics of Equity
EFRAG is launching an online survey to seek views on the IASB’s ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) (‘the ED’).
You may submit your answers, by using the link to the survey, by 8 March 2024. You can access the PDF version here.
EFRAG is seeking views on the classification, presentation, disclosures and transition requirements proposed by the IASB in the ED.
The primary purpose of the survey is a qualitative assessment of the impact of the IASB proposals including any potential implementation and application concerns. However, should participants be ready to share any quantitative information, especially in the most material areas, such contributions would be highly appreciated.
You may complete the survey and submit your answers, by using the link to the survey, by 8 March 2024. You can access the PDF version here.
Participants are not required to respond to all survey questions. Whilst EFRAG would be eager to obtain feedback on as many elements as possible, participants are invited to focus on the issues they find most relevant.
The survey is aimed at all EEA corporates, banks or insurers applying IFRS Accounting Standards, and any other interested participants. Respondents should submit their answers by 8 March 2024.
