25/06/2024 - EFRAG publishes Feedback Statement and results of online survey on the IASB’s Exposure Draft FICE
The Survey Results document provides an overview of European constituents’ views on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and these results were considered when finalising EFRAG’s Final Comment Letter.
The Feedback Statement summarises constituents' feedback to EFRAG with respect to the IASB’s Exposure Draft and explains how this feedback was considered in developing EFRAG’s Final Comment Letter.
The IASB published an Exposure Draft Financial Instruments with Characteristics of Equity on 29 November June 2023. Thereafter, on 11 April 2024, EFRAG published its Final Comment Letter after receiving comments on its Draft Comment Letter published on 15 January 2024.
EFRAG conducted an online survey to gather views of European constituents on the IASB’s Exposure Draft. These results were considered when EFRAG finalised its comment letter.
The Feedback Statement summarises constituent's feedback, including responses to EFRAG’s draft comment letter, findings from outreach activities, and findings from an online survey. It explains how the feedback received was considered by EFRAG in reaching the positions reflected in the final comment letter.
