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EFRAG publishes a feedback statement on its discussion paper on non-exchange transfers

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

10 Jul 2019

The European Financial Reporting Advisory Group (EFRAG) has published a feedback statement on its 2018 discussion paper on non-exchange transfers.

The discussion paper Non-exchange transfers: A role for societal benefit? explored the accounting for transfers in which an entity received (or gives) value without directly giving (or receiving) approximately equal value in exchange.

The feedback statement describes the main comments received by EFRAG in response to its discussion paper.

Please click to access the feedback statement on the EFRAG website.

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