Comment letters posted on SMEs, D7, D8, D9
07 Oct 2004
The IASB has Posted on its Website comment letters received on the following projects: IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized Entities IFRIC D7 Scope of SIC-12 Consolidation–Special Purpose Entities* IFRIC D8 Members' Shares in Co-operative Entities* IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions *Some letters on D7 and D8 had previously been posted.
These are additional letters.