EFRAG launches survey relating to the post-implementation review of IFRS 10, 11 and 12 by IASB
29 January 2021
In December 2020, IASB issued a request for information (RFI) as part of its post-implementation review (PIR) of IFRS 10, 11 and 12.
With the aim of providing inputs to this RFI, EFRAG has launched a survey on the application of these Standards. The survey addresses a number of areas of the Standards that have been identified as potentially unclear or open to significant judgement.
The survey contains separate questions for preparers and users of financial statements. Auditors, standard setters and regulators are also invited to participate in the survey.
Responses to the survey are requested by 16 April 2021.
The survey can be accessed here.