29/08/2018 - Summary of Responses - Equity Instruments - Impairment and Recycling
Due to a technical issue with the prior version of this news item, EFRAG is republishing the news item concerning summary of responses received from constituents on the Discussion Paper Equity Instruments - Impairment and Recycling.
In March 2018 EFRAG issued the Discussion Paper Equity Instruments - Impairment and Recycling. The Discussion Paper aimed at gathering constituents' views on recycling and impairment of equity instruments designated at fair value through other comprehensive income under IFRS 9 Financial Instruments.
EFRAG is now issuing a summary of responses received from constituents. EFRAG will consider the input in developing its final advice to the European Commission.
EFRAG thanks all the constituents that provided their views.
The summary of responses is available here.