EFRAG comment letter on IFRIC D12-13-14

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

25 May 2005

The European Financial Reporting Advisory Group (EFRAG) has posted its Letter of Comment on IFRIC D12, D13, and D14 (PDF 89k) on accounting for service concession arrangements.

EFRAG's overall conclusion: "We have a number of concerns with the draft interpretations. As a result, we would like to avoid an outcome where final interpretations would be issued along the lines of the draft interpretations."

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