EFRAG surveys on classification of liabilities with covenants and supplier finance arrangements

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

02 Feb 2022

In connection with the IASB Exposure Drafts ‘Non-Current Liabilities with Covenants’ and ‘Supplier Finance Arrangements’, the European Financial Reporting Advisory Group (EFRAG) has launched two surveys seeking the input of various stakeholder groups.

Following the publication of EFRAG's draft comment letters on the IASB's Exposure Drafts ED/2021/9 Non-Current Liabilities with Covenants and ED/2021/10 Supplier Finance Arrangements, EFRAG has prepared separate questionnaires to collect constituents views as part of its consultation process. 

The feedback on the questionnaires will contribute to form EFRAG's final position on the IASB's proposals on these two projects. Participants are asked to complete the online questionnaires ​by 4 March 2022​.

Further information and links to the surveys can be found on the EFRAG website.

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