CESR, through its standing committee on financial reporting CESR-Fin, sent a comment letter to EFRAG on the European Financial Reporting Advisory Group (EFRAG). In the letter mentioned, CESR expresses its opinion on a discussion paper on 'Financial Instruments with the characteristics of Equity' issued by the IASB, the International Accounting Standards Board.
The comment letter to EFRAG can be viewed via this link.
