CESR published today two letters, one to the IASB on Financial Instruments: Classification and Measurement, and one to the European Financial Reporting Aadvisory Group (EFRAG) regarding EFRAG’s draft comment letter on the IASB’s Exposure Draft ‘Financial Instruments: Classification and Measurement'.
CESR's letter to IASB can be viewed here.
CESR's letter to EFRAG can be viewed here.