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Deloitte comment letter on the IASB's Discussion Paper 'Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity'

Published on: 30 Sep 2008

We agree with, and support, the majority of the proposals made by the Board in this DP. We conceptually agree with the proposed definition for a reporting entity and support the proposal to keep the definition broad. However, we believe that the broadness of the definition should be supplemented by more discussion on why it is important to define the concept of what constitutes a reporting entity.

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