In its comment letter, EFRAG supports the IASB’s decision to defer ad hoc changes until the research on the Equity Method of Accounting is completed. However, EFRAG is opposed to early application remaining possible after the effective date of the 2014 Amendments has been postponed.
Further, EFRAG urges the IASB to progress the research project as a priority focusing on bringing solutions to the outstanding issues in a timely manner.