CESR has through its standing committee on financial reporting (CESR-Fin) sent two comment letters to European Financial Reporting Advisory Group (EFRAG). The comment letters relate to the Exposure draft of proposed Improvements to International Reporting Standards and to the Exposure draft on ED 9 Joint arrangements, from the IASB.
To view the letters please use the following links:
IASB’s Exposure Draft of proposed Improvements to International Financial Reporting Standards 2007.