Comment letters posted on SMEs, D7, D8, D9

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07 Oct 2004

The IASB has Posted on its Website comment letters received on the following projects: IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized Entities IFRIC D7 Scope of SIC-12 Consolidation–Special Purpose Entities* IFRIC D8 Members' Shares in Co-operative Entities* IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions *Some letters on D7 and D8 had previously been posted.

These are additional letters.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.