24/10/2018 - Debt or Equity? - Impact assessment surveys
EFRAG seeks feedback from preparers and users of financial statements to assess the impact of the IASB’s Discussion Paper Financial Instruments with Characteristics of Equity on distinction between debt and equity.
EFRAG invites you to complete the appropriate survey by 26 November 2018. Your participation will help enrich the quality and representativeness of the overall findings.
On 28 June 2018, the IASB published the Discussion Paper Financial Instruments with Characteristics of Equity (DP) focused on proposals which explore improvements to the classification, presentation and disclosure requirements of financial instruments with characteristics of equity.
On 28 August 2018, EFRAG issued its draft comment letter to the DP with a comment period deadline of 3 December 2018. 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 approximately 30 minutes and the preparers' survey between 30-45 minutes to complete. You can interrupt it at any time and come back to where you left if needed.
The deadline to complete the surveys is 26 November 2018.
We encourage you to complete the surveys online. However, if you prefer to submit your response by email, please request for and submit the completed questionnaire to firstname.lastname@example.org.