EFRAG received five comment letters on its draft comment letter which have been carefully considered in arriving at the final EFRAG letter. EFRAG has published together with its letter a feedback statement on the comments received.

EFRAG’s comment letter on the Invitation to Comment IFRS Taxonomy Due Process acknowledges the importance of the IFRS Foundation itself in continuing to develop and maintain an IFRS Taxonomy in order to control the quality of the Taxonomy and the use of the ‘IFRS’ brand name.  EFRAG is very much supportive of the Trustees’ statement that Taxonomy considerations should not dictate the standard-setting process.


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