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Discussion Paper and Comment Letters: Phase D


On 29 May 2008 the IASB and US FASB jointly published a discussion paper that sets out the boards’ preliminary views on the reporting entity concept and related issues.

The discussion paper is the third consultative paper to result from the boards’ joint project on the conceptual framework.

The first two were a discussion paper and an exposure draft on objective of financial reporting, and the qualitative characteristics and constraints of decision-useful financial information.

Related documents

Comment Letter deadline


The discussion paper is open for comment until 29 September 2008.

How to submit a Comment Letter

  1. Go to the Comment Letters page.
  2. Click Submit Comment Letter button.
  3. Log on using your subscription to eIFRS. If you do not have a subscription, and have not previously registered, you will be required to register. Registration is free and only takes 5 minutes.
  4. Click Continue button.
  5. Locate your Comment Letter on your computer using the Browse button and click Upload button when done.
  6. Click Continue button.