To assist the IASB in its efforts to gather views from European constituents, as well as to inform itself of whether, and to what extent, EFRAG preliminary views are representative of European views, EFRAG has organised outreach events throughout Europe in partnership with European National Standard Setters.
As part of the outreach activities, EFRAG has published a paper, which was intended to stimulate the debate by European constituents on the proposals included in the Draft ED. Prior to the outreach events, participants were asked to express their views on the issues through the use of a questionnaire.