EFRAG posts final and draft comment letters
26 Jul 2004
The European Financial Reporting Advisory Group (EFRAG) has submitted to the IASB its final comments on three IASB proposals and one draft interpretation.
Also, EFRAG has invited comments on its draft comment letters on two additional documents:
Final comment letters to IASB:
- ED of Amendments to IAS 39: The Fair Value Option (PDF 1,244k)
- ED of Amendments to IAS 19: Actuarial Gains and Losses, Group Plans and Disclosures (PDF 55k)
- ED of Amendments to IFRS 3: Combinations by Contract Alone or Involving Mutual Entities (PDF 48k)
- IFRIC D6 Multi-employer Plans (PDF 58k)
- ED of Amendments to IAS 39: Financial Guarantee Contracts and Credit Insurance (comments due 24 September 2004)
- IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions (comments due 27 August 2004)
