Exposure Draft and Comment Letters—Consolidated Financial Statements


On 18 December 2008, the International Accounting Standards Board (IASB) published for public comment the exposure draft ED 10 Consolidated Financial Statements.

The proposals are to strengthen and improve the requirements for identifying which entities a company controls.

The proposals form part of the IASB's comprehensive review of off balance sheet activities and respond to the recommendations contained in a report published in April 2008 by the Financial Stability Forum (FSF), the international body tasked with co-ordinating the global regulatory response to the credit crisis. Further proposals, covering the derecognition of assets and liabilities, were published in March 2009.

The exposure draft was open for comment until 20 March 2009.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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