REMINDER | Please provide input to EFRAG’s survey: Would you prefer less disclosures for subsidiaries?

​​EFRAG would like to remind preparers of financial statements (parents and subsidiaries) of the opportunity to participate in a survey on the IASB Exposure Draft Subsidiaries without Public Accountability published in July 2021. Preparers are asked to complete the online survey for parents or subsidiaries by 7 January 2022.

​​Following the publication of the IASB Exposure Draft Subsidiaries without Public Accountability (ED) in July 2021, EFRAG is seeking input from 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.
Each survey has 12 questions and completion of the survey should take approximately 30 minutes.

Where needed, follow-up interviews will be conducted. The feedback received will inform EFRAG's cost-benefit assessment of the IASB proposals in its final comment letter.

Interested stakeholders can find a PDF version of the complete questionnaire for parents and subsidiaries.

Responses to the online version of the questionnaire are preferred. However, if you prefer to submit your response by email, please request for the questionnaire and submit the completed version to wolfgang.kasparet@efrag.org.

For a quick overview of the proposed Standard in the ED, we refer to the following presentation.

Access the online survey here: parents – subsidiariesDownload the PDF version here: parents - subsidiaries

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