In response to the IASB Discussion Paper on the revision of the Conceptual Framework, EFRAG recommended that the IASB consider the equity/liability distinction in parallel to, and separate from, the wider project. The IASB is expected to publish a discussion paper of its own at the same time as an Exposure Draft of the revised Conceptual Framework.

To assist the IASB and to support all European constituents in engaging with the project, EFRAG has published a Discussion Paper Classification of Claims. The paper addresses wider questions than just the distinction between equity and liabilities, including how many elements the claims on an entity should be classified into, the objective of classification requirements and how dilution can be depicted.

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