EFRAG seeks feedback from preparers and users of financial statements to assess the impact of the IASB’s Discussion Paper Financial Instruments with Characteristics of Equity on distinction between debt and equity.

The users’ survey will take approximately 30 minutes and the preparers’ survey between 30-45 minutes to complete. You can interrupt it at any time and come back to where you left if needed.

The link to the users’ online survey is here.
The link to the preparers’ online survey is here.

The deadline to complete the surveys is 26 November 2018.