CESR published today three comment letters it sent to EFRAG on the following current consultations: 1. the draft endorsement advice on IFRS 3 Business Combinations (revised) and IAS 27 consolidated and separate financial statements; 2. EFRAGs draft comment letter on IASB Exposure draft on An improved conceptual framework for Financial Reporting – Chapter 1 and 2 (Phase A); and 3. EFRAGs draft comment letter on IASB discussion paper on Reducing Complexity in Reporting Financial Instruments.
The comment letters published can be found here.
