EFRAG comments on IFRIC D16 and D17

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18 Jul 2005

The European Financial Reporting Advisory Group (EFRAG) has submitted its comments on the following two IFRIC Draft Interpretations, both of which EFRAG supports but with recommendations for changes: EFRAG Letter (PDF 14k) on IFRIC Draft Interpretation D16 Scope of IFRS 2 EFRAG Letter (PDF 16k) on IFRIC Draft Interpretation D17 IFRS 2 - Group and Treasury Share Transactions .

The European Financial Reporting Advisory Group (EFRAG) has submitted its comments on the following two IFRIC Draft Interpretations, both of which EFRAG supports but with recommendations for changes:

  • EFRAG Letter (PDF 14k) on IFRIC Draft Interpretation D16 Scope of IFRS 2
  • EFRAG Letter (PDF 16k) on IFRIC Draft Interpretation D17 IFRS 2 - Group and Treasury Share Transactions

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