22. January 2021

EFRAG Survey Relating to the PiR of IFRS 10, IFRS 11 and IFRS 12

In the course of the IASB’s publication of the Request for Information as part of the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 on 9 December 2020 (see our prior news item), EFRAG today published a web-based questionnaire.

The aim of this consultation is to obtain evidence about the application of IFRS 10, IFRS 11 and IFRS 12 from European stakeholders. Separate questions have been developed for preparers and users of financial statements. Auditors, standard setters, and regulators are also invited to participate in the survey. The input received through the survey will help EFRAG in answering to the Request for Information vis-à-vis the IASB.

We would like to encourage all parties involved to participate. EFRAG kindly ask constituents to complete the survey by 16 April 2021.

Further details and access to the questionnaire can be found here.