World Accounting Report
IFRS 9 and equity investments: Developments at EFRAG
Earlier in the year, EFRAG published a discussion paper[1] seeking views on an approach to impairment for equity investments;
since then it has also published the findings of an academic literature review[2] into the topic. This analysis sets out the
key points in the papers in order to assess the direction of travel for EFRAG’s advice to the European Commission.