EFRAG

A public fatal flaw review as a standardised procedure would contribute to reaching a higher quality standard and reduces, at least to a large extent, the need for amendments immediately after publication. It allows for the introduction of changes without having to submit those changes to the full due process (be it well understood that those changes are within the confines of not needing to go for re-exposure).

EFRAG therefore continues to call on the IASB that a public fatal flaw review be included as a formal step in the IASB due process including discussion of the fatal flaw results in a public meeting of the IASB based on a public summary report of these results before the final text of the standard is approved by the IASB.

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