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EFRAG extends comment deadline for discussion paper on non-exchange transfers

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

03 May 2019

The European Financial Reporting Advisory Group (EFRAG) has extended the comment deadline for its discussion paper 'Non-exchange transfers: A role for societal benefit?' to 14 May 2019.

The discussion paper explores the accounting for transfers in which an entity received (or gives) value without directly giving (or receiving) approximately equal value in exchange. It aims to provide a comprehensive approach and conceptual basis for the recognition of non-exchange transfers (NETs).

The original deadline for comments was 30 April 2019 but this has been extended to 14 May 2019. 

Click here for our previous news item on this discussion paper. The discussion paper and a press release are available on the EFRAG website.

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