EFRAG solicits literature review on possible effects of IFRS 9 on equity portfolios
12 Jul 2017
The European Financial Reporting Advisory Group (EFRAG) calls for an academic literature review on the effects of IFRS 9 'Financial Instruments' on long-term investment decisions.
EFRAG has already developed a questionnaire for European issuers on the same topic and now wants to support that impression with an academic perspective. The research goes back to a request of the European Commission.
More information is available on the EFRAG website. Proposals should be submitted to EFRAG by 15 September 2017.