The
paper (PDF 174k), which is based on EFRAG's preliminary views, is intended to stimulate the debate by European constituents on the proposals included in the Draft ED and will serve as a basis for the outreach events in Europe. EFRAG is jointly organising this outreach events with European National Standard Setters (NSS) from September to November 2010, in order to solicit constituents' views on the proposals included in the Draft ED and to provide feedback to the IASB on European views. The IASB will participate at these events.