The European Financial Reporting Advisory Group (EFRAG) is committed to fast track the endorsement process for the amendment to
IAS 39 - Fair Value Option.
EFRAG therefore issued its draft endorsement advice before the amendment has been finalised.
The draft advice is based on the preliminary draft of a possible new approach published by the IASB on 22 February 2005. Comments should be sent to EFRAG not later than 29 April 2005.
Documents
Letter to Mr Schaub
© EFRAG - European Financial Reporting Advisory Group
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