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19 December 2018 — Consultation Response

IASB’s discussion paper on Financial Instruments with Characteristic of Equity & EFRAG’s draft comment letter

Accountancy Europe appreciates the IASB’s efforts to issue a discussion paper around the distinction between liabilities and equity for the issuers of financial instruments. The FICE project has indeed been on the IASB’s work programme for a considerable period of time.

We are pleased to respond to the IASB’s discussion paper and EFRAG’s draft comment letter thereon.