EFRAG staff comments on day 1 profit disclosures

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

02 Jun 2005

EFRAG staff has submitted comments to the IASB on the drafting of "day 1 profit disclosures" to be included in the forthcoming IFRS 7 Financial Instruments: Disclosures.

To meet the deadline for comments, EFRAG's Letter (PDF 16k) was not discussed by EFRAG's Technical Experts Group and was not subject to a public consultation process. It is, however, based on advice from EFRAG's Financial Instruments Working Group.

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