Insurance Europe’s response to EFRAG’s discussion paper on equity instruments – recycling and impairment
Insurance Europe’s draft to EFRAG’s Discussion Paper on equity instruments – impairment and recycling.
EFRAG Discussion Paper Equity Instruments Impairment and Recycling – Technical response.pdf
For your information, EFRAG published (https://www.efrag.org/News/Project-318/Long-term-investment-and-equity-instruments-consultation) a video presentation with Research Director Filippo Poli on why EFRAG wants to collect stakeholders views on recycling and impairment of equity instruments by 25 May 2018.
In addition, the IASB published (http://www.ifrs.org/news-and-events/2018/04/ifrs-9-and-equity-investments/) an article by Sue Lloyd, Vice-Chair of the IASB, discussing IFRS 9 and explaining the Board’s reasoning behind the requirements for equity instruments in the standard.