EFRAG launches survey on IASB FICE ED
02 Feb 2024
The European Financial Reporting Advisory Group (EFRAG) has launched an online survey to seek views on the IASB ED/2023/5 'Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)'.
EFRAG is seeking views on the classification, presentation, disclosures and transition requirements proposed by the IASB in the exposure draft.
The primary purpose of the survey is a qualitative assessment of the impact of the IASB proposals including any potential implementation and application concerns. However, should participants be ready to share any quantitative information, especially in the most material areas, such contributions would also be appreciated.
Participation in the survey is encouraged by 8 March 2024.
Please click for more information and access to the survey on the EFRAG website.
