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28/02/2019 - Issuance and call for comments on FICE Early-Stage Analysis Working Paper

The EFRAG Secretariat issues a Working Paper: Early-stage Analysis - Potential Effects of the IASB Discussion Paper on Financial Instruments with Characteristics of Equity (FICE).​

​EFRAG has previously called for an evidence based approach during all stages of standard setting. In this spirit, the EFRAG Secretariat has issued a Working Paper that provid​​es an early-stage analysis of some possible effects of the IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity​.

To learn from the process, and to enhance similar exercises if conducted in future for other projects, the EFRAG Secretariat invites stakeholders to comment on its Working Paper. The EFRAG Secretariat seeks your comments to the following questions:

  • Do you find this type of early-stage analysis to be useful?
  • Do you have any comments on the findings included in the Working Paper?
  • Do you have any suggestions to enhance the usefulness for future work on the project on FICE?
  • Do you have any suggestions to enhance the usefulness of this type of exercise on other projects?

The EFRAG Secretariat Working Paper can be found here.

You are asked to provide your comments on the Working Paper either:

  • through the web form survey available here; or
  • by downloading the Invitation to Comment, filling in the comments, and submitting the response by clicking on the 'Comment publication' link below.

Comments are requested by close of business on Monday 1 April 2019.