EFRAG invites comments on views on IASB due process

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

16 Jun 2004

The European Financial Reporting Advisory Group has posted its Draft Letter of Comment on the IASB's 24 March 2004 discussion paper on Strengthening the IASB's Deliberative Processes.

"EFRAG welcomes each of the detailed improvements as presented in the paper and regards them as a great improvement to the transparency and democratic process within the IASB." Additionally, the EFRAG draft makes further proposals in the areas of comment periods, changes to existing standards, basis for conclusions, use of field tests or field visits, use of discussion papers, and re-exposure of proposals. EFRAG seeks comments by 8 July 2004.

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