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EFRAG Survey on IASB Third Agenda Consultation and EFRAG Research Agenda

EFRAG Survey on IASB Third Agenda Consultation and EFRAG Research Agenda

The survey consists of two parts.
Part A: EFRAG’s consultation on the IASB’s Third Agenda Consultation
EFRAG is consulting on its Draft Comment letter in response to the IASB’s Third Agenda Consultation.

The IASB undertakes a public consultation on its activities and its work plan every five years (agenda consultation). This is the third time the IASB consults the public via an agenda consultation to help create its five-year plan (2022-2026).

The IASB is asking for views on:
(a) the strategic direction and balance of the IASB’s activities;
(b) the criteria for assessing the priority of financial reporting issues that could be added to the work plan; and
(c) new financial reporting issues that could be given priority in the IASB ’s work plan.

Part B: EFRAG’s consultation on its own Proactive research agenda 
EFRAG is also consulting on its own Research Agenda.
Part B of this survey allows constituents to provide feedback to EFRAG on the projects that could be considered as part of EFRAG’s Proactive Agenda.

Stakeholders can provide their input to EFRAG in one of two ways:
Submit a comment letter to EFRAG (here); and/or
Complete this survey.
The consultation is open for comment until 17 September 2021

The completion of both parts of the survey will take approximately 15-20 minutes. It is possible to respond only to the questions that are the most relevant to you.
Background information (Mandatory questions)
1. Personal information *This question is required.
2. Please indicate whether you want to be contacted for any follow-up questions: *This question is required.
3. What is your functional role? (please select one of the following): *This question is required.
4. Please indicate the region or country in which you are based: *This question is required.