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06 October 2010

EFRAG paper on the IASB staff draft of the ED Financial Statement Presentation


EFRAG has issued a paper on the IASB's staff draft of the ED Financial Statement Presentation. Comments on the issues included in the paper are invited by 1 December 2010.

 In July 2010, the IASB released on its website a staff draft of the exposure draft Financial Statement Presentation as the result of a joint effort of the IASB and the FASB. Prior to finalising the Exposure Draft (the ED), the IASB and the FASB, in the US, will conduct further outreach activities to gather views on the proposals included in the Draft ED. 
 
EFRAG is jointly organising outreach events with European National Standard Setters (NSS) from September to November 2010, in order to solicit constituents’ views on the proposals included in the Draft ED and to provide feedback to the IASB on European views. The IASB will participate at these events.
 
The paper, which is based on EFRAG’s preliminary views, is intended to stimulate the debate by European constituents on the proposals included in the Draft ED and will serve as a basis for the outreach events in Europe.
 
EFRAG understands that constituents are currently considering their responses to a large number of consultation documents. Therefore, EFRAG would greatly appreciate input of each European constituent either on all or some of the issues covered in the paper.

Press release


© EFRAG - European Financial Reporting Advisory Group


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