EFRAG has issued a field-test report that summarises the findings received from participants in the field-test on how IFRS 9 would affect the classification and measurement of financial assets. The field-test was undertaken by EFRAG and the National Standard Setters from France, Germany, Italy and the UK to help them formulate their views on the impacts of the application of the new classification and measurement requirements in IFRS 9 and to serve as input to the European Commission’s endorsement process.