EFRAG: Draft endorsement advice on Fair Value Option

22 March 2005

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