Heads Up on reporting entity exposure draft
26 Mar, 2010
On 11 March 2010, the IASB and FASB jointly published for comment an exposure draft (ED) on the reporting entity concept.
The proposals form part of a Joint Project to develop a common and improved conceptual framework that provides the basis for developing future accounting standards. The latest Heads Up newsletter from Deloitte United States discusses the ED. Click to download the Heads Up Newsletter(PDF 95k).