23 July 2021. At its July 2021 meeting, the IASB decided to exceptionally extend the comment period for its Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach (the ‘ED’) to 290 days until 12 January 2022. Consequently, EFRAG is:
- Extending its period to conduct its field-testing with preparers until 25 October 2021. Interested corporates, banks or insurers can register to partake in the field test by emailing disclosureinitiative-pilot@efrag.org by 10 September 2021.
- Extending the comment period of its Draft Comment Letter until 4 January 2022. The draft comment letter can be found here.