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On 28 June 2018, the IASB published the Discussion Paper Financial Instruments with Characteristics of Equity (DP) focused on proposals whichexplore improvements to the classification, presentation and disclosure requirements of financial instruments with characteristics of equity.
On 28 August 2018, EFRAG issued its draft comment letter to the DP with a comment period deadline of 3 December 2018. To inform its final comment letter, and during the open consultation period, EFRAG is conducting an early stage impact assessment that includes obtaining feedback from preparers and users of financial statements.
The users' survey will take approximately 30 minutes and the preparers' survey between 30-45 minutes to complete.
The deadline to complete the surveys is 26 November 2018.