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.…