EFRAG

EFRAG issued its final comment letter on the IASB’s Exposure Draft ED/2014/5 Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) on 2 April 2015.

This feedback statement describes the main comments received by EFRAG in response to its draft comment letter and how these comments were considered by EFRAG in finalising its comment letter to the IASB.

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Feedback statement