Express your views
EFRAG organises also, most often in coordination with National Standard Setters in Europe and the IASB, outreach events open to the public. Those events are an opportunity to hear views directly from European constituents and stimulate debate.
Please find below the list of public consultations which are open at present and of the upcoming events to which you are invited to participate. Details are provided that include comment letter publication or event registration forms.
All comments will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by good reason, for example, commercial confidence. Please see our website for details on this and how we use your personal data here.
Please contact info@efrag.org for any further enquiries.
Publications open for comments & Outreach events
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27/06/2024 - EFRAG seeks comments on its Draft Endorsement Advice on the Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)
EFRAG is consulting on its assessment of the Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) ('the Amendments') against the technical criteria for endorsement in the EU, and on its assessment on whether the Amendments are conducive to the European public good.
Comments are requested by 13 September 2024 by completing this form.
EFRAG's draft endorsement advice letter is available here.
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13/06/2024 - EFRAG issues draft comment letter on the IASB ED Contracts for Renewable Electricity
EFRAG has published its draft comment letter ('DCL') on the IASB's Exposure Draft IASB/ED/2024/3 Contracts for Renewable Electricity, Proposed amendments to IFRS 9 and IFRS 7 (the 'ED') and seeks constituents' views on the IASB proposals.
Comments on the EFRAG DCL can be submitted by 15 July 2024.
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30/04/2024 - EFRAG’S Draft Comment Letter on the IASB's ED Business Combinations—Disclosures, Goodwill and Impairment
EFRAG has published its draft comment letter (‘the DCL’) on the IASB’s ED/2024/03 Business Combinations—Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3, IAS 36) (‘the ED’).Comments to the EFRAG DCL may be submitted until 28 June 2024. -
08/02/2024 - Public consultation on the Draft XBRL Taxonomy for ESRS Set 1
Today EFRAG launches its public consultation on the Draft XBRL Taxonomy for ESRS Set 1. In addition, EFRAG consults on the Draft XBRL Taxonomy for Article 8 disclosures that it has been asked to prepare as well. The consultations will be open until 8 April 2024. EFRAG invites stakeholders to review and test the XBRL taxonomies and to complete the surveys.