EFRAG comments on IFRIC D5
15 May 2004
The European Financial Reporting Advisory Group (EFRAG) has submitted to the IASB its Letter of Comment on IFRIC D5 (PDF 42k).
Also, EFRAG has posted on its Website its draft letter of comment to the IASB on the Board's exposure draft of Proposed Amendments to IFRS 3 Business Combinations: Combinations by Contract Alone or Involving Mutual Entities.