Comments on the Exposure Draft ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive
November 02, 2026
On October 30, 2026, the JICPA submitted comments on the Exposure Draft ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive to the European Financial Reporting Advisory Group (EFRAG).
JICPA's comments to the EFRAG can be obtained at:
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