EFRAG prepared summaries of IASB re-deliberations to date on the Revenue Recognition and Leases projects, highlighting the changes made from the Exposure Drafts and the concerns the changes are intended to resolve.
The summaries have been prepared in order to stimulate the discussions at EFRAG’s outreach events, organised in co-operation with National Standard Setters throughout Europe. The purpose has been to enable participants to assess whether raised concerns with the Revenue Recognition and Leases projects have been resolved.
In addition, the documents can be helpful to everyone in Europe who wishes to assess whether, at this stage of the
IASB re-deliberations, concerns have been appropriately addressed and whether any new issues have arisen.
EFRAG will learn from participants at the outreach events if they have remaining concerns.
Press release
© EFRAG - European Financial Reporting Advisory Group
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