12/01/2022 - EFRAG extends the deadline for its survey: Would you prefer less disclosures for subsidiaries?
EFRAG is inviting preparers of financial statements (parents and subsidiaries) to participate in a survey on the IASB Exposure Draft Subsidiaries without Public Accountability: Disclosures. The deadline of this survey has now been extended to 20 January 2022.
Following the publication of the IASB Exposure Draft Subsidiaries without Public Accountability (ED) in July 2021, EFRAG is seeking the input of preparers of financial statements (parents and subsidiaries) on the costs and benefits and some of the content of the IASB proposals.
Feedback can be provided by responding to the online survey which can be accessed here for parents and subsidiaries. This feedback will inform EFRAG's cost-benefit assessment of the IASB proposals in its final comment letter.
Responses to the online version of the questionnaire are preferred. However, if you prefer to submit your response by email, a PDF version is available here for parents and subsidiaries. You may submit the completed version to wolfgang.kasparet@efrag.org.
Each survey has 12 questions and completion of the survey should take approximately 30 minutes. Responses to the survey can now be submitted until the extended deadline of 20 January 2022.
For a quick overview of the proposed Standard in the ED, we refer to the following presentation.
