The European Financial Reporting Advisory Group (EFRAG) has issued its draft comment letter on IASB Exposure Draft ED/2011/7 Transition Guidance (Proposed amendments to IFRS 10). The proposed amendments address the transition guidance in IFRS 10 Consolidated Financial Statements by clarifying when retrospective application is required.
EFRAG draft comment letter on IFRS 10 transition guidance
23 de enero de 2012 | Actualidad