22/11/2018 - Reminder: Debt or equity? Impact assessment surveys
EFRAG has extended the deadline until 30 November 2018 for its user and preparer surveys seeking views on the likely impact of the proposals of the IASB Discussion Paper Financial Instruments with Characteristics of Equity on the distinction between debt and equity.
To inform its final comment letter, and during the open consultation period, EFRAG is conducting an early stage impact assessment that includes obtaining feedback from preparers and users of financial statements.
The users' survey will take between 15-30 minutes and the preparers' survey between 30-45 minutes to complete. You can save at any time and come back to where you left off, if needed.