EFRAG publishes a feedback statement on proposed amendments to IFRS 3 to update a reference to the Conceptual Framework

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

18 Oct 2019

The European Financial Reporting Advisory Group (EFRAG) has published a feedback statement on the International Accounting Standards Board (IASB's) exposure draft 'Reference to the Conceptual Framework (Proposed amendments to IFRS 3)'

EFRAG published its final comment letter on 24 September 2019.

The feedback statement describes the main comments received by EFRAG in response to its draft comment letter and how these comments were considered by EFRAG in finalising its comment letter to the IASB.

A press release and the feedback statement are available on the EFRAG website.

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