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12/07/2017 - EFRAG CALLS FOR AN ACADEMIC LITERATURE REVIEW ON THE INTERACTION OF IFRS 9 AND LONG-TERM INVESTMENT DECISIONS

​The academic literature review will form part of the evidence that EFRAG will consider in its Research on the impairment of equity investments and the relation between an effective impairment model and the recycling of gains or losses on disposal of equity investments designated at fair value through Other Comprehensive Income.


​EFRAG is commissioning a review of existing academic literature related to the impact of accounting requirements on IFRS-reporting entities’ decisions to invest and hold equity instruments in the long-term.

The literature review will provide input to EFRAG’s research carried out at the request of the European Commission on the interaction of IFRS 9 Financial Instruments and long- term investment decisions. Proposals should be submitted to EFRAG by 15 September 2017. Full details of EFRAG’s call can be found here.