EFRAG calls for evidence of experiences with IFRS 13
03 Jul 2017
In order to prepare a response to the Request for Information that the IASB issued as part of the post-implementation review (PIR) of IFRS 13 'Fair Value Measurement', the European Financial Reporting Advisory Group (EFRAG) is calling for evidence from preparers, users, auditors and academics across Europe.
On 25 May 2017, the International Accounting Standards Board (IASB) initiated the public consultation phase of IFRS 13 Fair Value Measurement post-implementation review (PIR) process by publishing for comment a Request for Information (RFI) on the effect of implementing the standard.
EFRAG has developed a general questionnaire and a questionnaire specifically designed for users that European constituents can use to share their practical experiences with IFRS 8. EFRAG would also like to receive examples of practices that are perceived as particularly noteworthy.
Please click for more information and access to the questionnaires in the press release on the EFRAG Website.