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EFRAG is requesting that European constituents share their practical experiences with IFRS 8 by completing a questionnaire. The questionnaire focuses the requirements of IFRS 8 and on understanding information prepared under that standard. The questions relate to the themes in the IASB’s Request for Information.
EFRAG will use evidence supplied by constituents as the basis for its response to the IASB and in outreach events, organised in partnership with the National Standard Setters and with the participation of the IASB.
In addition to these questionnaires EFRAG is organising events across Europe in partnership with National Standard-Setters and in association with user organisations.
EFRAG would also like to receive examples of practices that are perceived as particularly noteworthy. EFRAG will not publicise the names of any organisations or individuals who have provided examples, but will attempt to identify common elements and themes to use as underlying evidence for its report to the IASB.