In order to test whether the definitions proposed in the IASB Exposure Draft are understandable, EFRAG asks for your assessment of these items and seven other arrangements.

The completed questionnaire should be received by EFRAG before 15 December 2015.

The responses will be important input in EFRAG’s assessment of the proposed definitions and the results will be communicated separately to the IASB in the beginning of 2016 (EFRAG’s comment letter in response to the IASB Exposure Draft will be submitted in 2015).

A summary of the responses received will be posted on EFRAG’s website.

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