EFRAG’S FEEDBACK STATEMENT ON THE FIELD TESTING OF THE IASB’S ED DISCLOSURE REQUIREMENTS IN IFRS STANDARDS – A PILOT APPROACH

EFRAG has issued a feedback statement that summarises the findings from the field testing conducted with preparers, on the proposals in the IASBs Exposure Draft (“ED”) Disclosure Requirements in IFRS Standards& – Pilot Approach (Proposed amendments to IFRS 13 and IAS 19).

​EFRAG, in close coordination with the IASB, has conducted field testing activities of the IASB proposals in the ED published in March 2021.

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