Deloitte comment letter on ED/2010/2 'Conceptual Framework for Financial Reporting – The Reporting Entity'

Published on: 16 Jul 2010

We generally agree with the proposals. In particular, we agree with the proposed definition of a reporting entity and with the requirement that a parent should present consolidated financial statements when it controls another entity. However, we do not believe that it is appropriate to define the concept of control as part of this chapter of the Conceptual Framework.


Correction list for hyphenation

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