EFFAS Comments to IASB on IFRS ED- Business Combinations–Disclosures, Goodwill and Impairment (June 2024)
The Commission considers that the ED aim of (1) improving disclosures after an acquisition and, (2) providing clarification on the impairment test should be complemented with illustrative examples for the application of the amendments.
EFFAS CFR Comment Letter to IASB on ED Supplier Finance Arrangements (March 2022)
EFFAS CFR Comment Letter to IASB on ED Supplier Finance Arrangements (March 2022)
EFFAS CFR Comments on EFRAG’s DCL- Request for Information on PiR IFRS 9 Financial Instruments Classification and Measurement
EFFAS CFR Comments on EFRAG’s DCL- Request for Information on PiR IFRS 9 Financial Instruments Classification and Measurement