OIC’s comment on ED Management Commentary and on EFRAG draft endorsement advice “Limited Exemption from Comparative IFRS 7 Disclosure for First-Time Adopters”

The OIC’s comment letters are now available on:
- IASB ED Management Commentary, in reply to EFRAG’s draft comment letter. The same comments have been sent to the IASB;
- EFRAG’s draft endorsement advice on Amendment to IFRS 1 “First-time Adoption of IFRS: Limited Exemption from Comparative IFRS 7 Disclosure for First-Time Adopters.

 
Please find the documents herewith attached.