EFRAG: Issuance and call for comments on FICE Early-Stage Analysis Working Paper

27 February 2019

The EFRAG Secretariat has issued a Working Paper on the potential effects of the IASB Discussion Paper on Financial Instruments with Characteristics of Equity (FICE).

EFRAG has previously called for an evidence based approach during all stages of standard setting. In this spirit, the EFRAG Secretariat has issued a Working Paper that provides an early-stage analysis of some possible effects of the IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity​.

To learn from the process, and to enhance similar exercises if conducted in future for other projects, the EFRAG Secretariat invites stakeholders to comment on its Working Paper. The EFRAG Secretariat seeks your comments to the following questions:

• Do you find this type of early-stage analysis to be useful?
• Do you have any comments on the findings included in the Working Paper?
• Do you have any suggestions to enhance the usefulness for future work on the project onFICE?
• Do you have any suggestions to enhance the usefulness of this type of exercise on other projects?

Comments are requested by close of business on Monday 1 April 2019.

Full press release

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