EFRAG extends the deadline to 20 July to express interest in participating in the field testing: New disclosure approach for IAS 19 and IFRS 13
29 June 2021. EFRAG, in close coordination with the IASB, is conducting field-testing of the IASB’s proposals included in the ED Disclosure Requirements in IFRS Standards—A Pilot Approach ED/2021/3 issued in March 2021. The purpose of the field testing is to identify potential implementation and application concerns of the proposed disclosures in IFRS 13 Fair Value Measurement and IAS 19 Employee benefits, to determine whether there is a need for additional guidance, and to estimate the effort and cost required to implement and apply the proposals.
Interested corporates, banks or insurers can register to partake in the field test by emailing disclosureinitiative-pilot@efrag.org by 20 July 2021.
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