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Feedback statement on the Discussion Paper on levies

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

09 Feb 2015

The European Financial Reporting Advisory Group (EFRAG) has published a feedback statement of the responses to the 'Short Discussion Series' paper 'Levies: What would have to be changed in IFRS for a different accounting outcome?'.

The paper, published in August 2014, focused on possible changes to International Financial Reporting Standards that could achieve a different accounting treatment for levies whose obligating event occurs at a point in time. A majority of respondents favoured amending IAS 34 Interim Financial Reporting to address their concerns.

The feedback statement is available on the EFRAG website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.