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EFRAG early-stage analysis of FICE discussion paper

  • EFRAG document (dk green) Image

28 Feb 2019

The European Financial Reporting Advisory Group (EFRAG) Secretariat has issued a working paper that provides an early-stage analysis of some possible effects of the IASB Discussion Paper DP/2018/1 'Financial Instruments with Characteristics of Equity'.

The analysis offers an assessment of the potential effects of the proposals in the discussion paper. It can inform and be one of the inputs to a more comprehensive impact analysis if the IASB were to further proceed with the project on financial instruments with characteristics of equity (FICE) in its current form.

This early-stage analysis is also a pilot study into the assessment of potential wider effects during the development of new IFRS requirements. The evidence gathering and analysis has been carried out at a level of detail appropriate to the proposals put forward in the IASB discussion paper.

Comments on the working paper are requested by 17 May 2019.

Please click to access the following information on the EFRAG website:

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