EFRAG survey on IASB’s project on disclosure requirements in IFRSs
08 Oct 2021
The EFRAG, in coordination with the IASB, is currently conducting field testing on the IASB’s Exposure Draft ED/2021/3, ‘Disclosure Requirements in IFRS Standards — A Pilot Approach’. As entities currently participating in the fieldwork activities are generally large entities, EFRAG has issued a questionnaire aimed at small and medium entities.
Completion of the questionnaire should take approximately 20-30 minutes. Please click for more information and access to the survey on the EFRAG website.
Note: The deadline for completing the survey has been extended until 30 November 2021.