EFRAG has published the Discussion Paper “Equity Instruments – Impairment and recycling” to gather constituents” views on recycling and impairment of equity instruments designated at fair value through other comprehensive income to develop its technical advice to the European Commission.

The EC asked EFRAG to provide advice on whether and how the requirements in IFRS 9 on accounting for holdings of equity instruments could be improved.

Comments could be sent by 25 May 2018.