EFRAG publishes its feedback statement on the IASB Exposure Draft 2021/04 Lack of Exchangeability

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

04 Nov, 2021

The European Financial Reporting Advisory Group (EFRAG) has published its feedback statement on the International Accounting Standards Board's (IASB's) Exposure Draft ED 2021/04 – ‘Lack of Exchangeability’.

EFRAG published its Final Comment Letter in September 2021.

The feedback statement summarises the main comments received by EFRAG on its draft comment letter and explains how the comments were considered by EFRAG during its technical discussions leading to the publication of EFRAG's final comment letter.

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

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