EFRAG's Feedback Statement on Subsidiaries without Public Accountability - Disclosures

​The Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter to the IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures (the 'ED') and explains how those comments were considered by EFRAG during its technical discussions leading to the publication of EFRAG’s Final Comment Letter. 

​EFRAG published its Final Comment Letter on the ED on 25 February 2022. This Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and explains how those comments were considered by EFRAG during its technical discussions leading to the publication of EFRAG’s Final Comment Letter.

The Feedback Statement is available here.

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