EFRAG's Draft Comment Letter on the IASB ED Subsidiaries without Public Accountability: Disclosures
30
September 2021.
EFRAG has published its
Draft Comment Letter
in response to the IASB’s Exposure Draft 2021/7
Subsidiaries without Public Accountability: Disclosures
. In the ED, the IASB proposes that eligible subsidiaries can provide reduced disclosure requirements together with the recognition, measurement, and presentation requirements in IFRS Standards.
EFRAG seeks constituents’ views on the proposals. Comments on the Draft Comment Letter are requested by
26 January 2022.
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