Two comment letters to IASB from EFRAG
15 Nov 2003
We have posted comment letters of the European Financial Reporting Advisory Group (EFRAG) to the IASB on IFRIC Draft Interpretation D2, 'Changes in Decommissioning, Restoration and Similar Liabilities' and IASB Exposure Draft 'Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk'.
We have posted the following comment letters of the European Financial Reporting Advisory Group (EFRAG) to the IASB:
- IFRIC Draft Interpretation D2, Changes in Decommissioning, Restoration and Similar Liabilities (PDF 18k).
- Exposure Draft: Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (PDF 76k)