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Non-Current Liabilities with Covenants Amendments to IAS 1

General information

Note to the participants
We welcome your participation. This questionnaire does not necessarily require prior knowledge of the text in IAS 1 (ED/2021/9), but here is the link to the IASB's proposals: ED/2021/9 Non-Current Liabilities with Covenants. For EFRAG's Draft Comment Letter please follow this link: Draft Comment Letter.

You will need approximately 15-25 minutes to complete the questionnaire.

The questionnaire is structured in two sections.
  • Answering to Section A is an alternative way of providing feedback to sending a Comment Letter to EFRAG; completion is not needed if you plan to send a Comment Letter.
  • Section B aims at collecting additional input on practical aspects of the IASB proposal that will inform EFRAG next steps of discussion leading to the Final Comment Letter.
Respondents may respond to both or only one of the sections. If not stated otherwise there is only one possible choice per question.

Please note that information marked with * is required.
1. Please provide the following information: *information is required
This question requires a valid email address.
2. Type of respondent
3. May we contact you if we have questions about your response? *This question is required.
4. Please note that your comments (except for your email address and whether you can be contacted) will be posted on EFRAG’s website unless you request confidentiality.  Such requests will not normally be granted unless supported by good reasons, for example, that the information that you provide is commercially sensitive. Please see our website for details on this and how we use your personal data here. If you want to request confidentiality, please indicate this below and provide your reason. Do you want to request confidentiality? *This question is required.
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