06/05/2019 - New EFRAG consultation on Equity Instruments – Research on Measurement
EFRAG is launching a public consultation to gather constituents' views on whether alternative accounting treatments to those in IFRS 9 Financial Instruments are needed to portray the performance and risks of equity and equity-type instruments held in long-term investment business models.
Please provide your comments by 5 July.
As part of its Action Plan on Sustainable Finance, the European Commission ("EC") is asking EFRAG to explore potential alternative accounting treatments to fair value measurement for long- term investment portfolios of equity and equity-type instruments.
EFRAG is now launching a public consultation to gather constituents' views on the matter.
Respondents are encouraged to read the accompanying EFRAG Secretariat background paper available here. It explains how the consultation relates to the EC's initiatives on sustainable growth, illustrates the accounting requirements in IFRS 9 and explores some possible alternative measurement approaches; respondents may suggest other measurement approaches that they consider appropriate.
Please provide your comments by 5 July. To access the questionnaire please click here.
To download the questionnaire in pdf please click here.