Exposure draft and comment letters Phase D
On 11 March 2010 the International Accounting Standards Board (IASB) published for public comment a proposed an exposure draft on the reporting entity concept.
The proposals form part of a joint project to develop a common and improved conceptual framework that provides the basis for developing future accounting standards.
The exposure draft was open for comment until 16 July 2010. All comment letters submitted are held by the FASB, you can view all comment letter from the FASB Website here.
Access the due process document