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EFRAG issued its draft comment to the IASB on the exposure draft ‘Simplifying Earnings per Share’.
As the IASB and the FASB are currently involved in a joint project on distinguishing equity from liabilities, and the outcome of this project is likely to change the current split between equity and liabilities, EFRAG states and proposes to defer further work on this project until later.
Also, EFRAG notes that the proposed introduction of the fair value method needs to be accompanied by additional disclosures.
Deadline for comments is