The IASB has published a Discussion Paper on Financial Instruments with Characteristics of Equity .
Discussion Paper on Financial Instruments with Characteristics of Equity.pdf
EFRAG draft comment letter to the IASB’s Discussion Paper 20181 Financial Instruments with Characteristics of Equity
Insurance Europe response to IASB :
EFRAG has conducted as a pilot an early stage impact analysis on the IASB Discussion Paper Financial Instruments with Characteristics of Equity (FICE).
The analysis is intended to encourage an overall evidence-based approach during the initial phases of standard setting. It includes a discussion on possible financial statement effects and economic consequences and was published at the end of February.
Since this was EFRAG’s first impact analysis at discussion paper stage, EFRAG are keen to get feedback as to its usefulness and relevance and suggestions for change from as many organisations as possible that have an interest in the FICE Discussion Paper.
EFRAG’s Early Stage Analysis- Potential Effects of the DP on FICE (EFRAG Secretariat Working Paper) can be found here.
Members are invited to provide comments to the analysis either:
- through the web form survey available here;
https://www.surveygizmo.eu/s3/90129460/INVITATION-TO-COMMENT-ON-FICE-EARLY-STAGE-ANALYSIS
or
- by downloading the Invitation to Comment, filling in the comments, and submitting the response by replying to this email.
The EFRAG deadline for input, comments and observations is 17 May 2019.