Deadline reminder – EDs on reporting entitity and fair value option for financial liabilities

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12 Jul, 2010

We remind you that comments are due on 16 July 2010 on the Exposure Drafts Conceptual Framework - The Reporting Entity and Fair Value Option for Financial Liabilities. The ED on the reporting entity was issued on 11 March 2010 and proposes what a reporting entity is and when an entity controls another entity.

The ED on the fair value option for financial liabilities was issued on 11 May 2010 and proposes to amend the way the fair value option in IAS 39 Financial Instruments: Recognition and Measurement is applied with respect to financial liabilities. Also coming up on the same day is the deadline for analysts and investors to complete the user questionnaire for the ED on the fair value option for financial liabilities.


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