Topics Comments EFRAG consultation on Equity Instruments – Research on Measurement

July 3 2019

EFRAG consultation on Equity Instruments – Research on Measurement

EFRAG has published a questionnaire to explore alternative accounting treatments for long-term equity instruments under IFRS. The German Banking Industry Committee does no see a need at present to discuss this topic resp. for changes to IFRS 9. It would be better to think about setting other incentives.

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