Welcome to the FARS website

 

Financial Reporting Policy Committee

 

About the committee

 

Charge of the Financial Reporting Policy Committee

 

Comments on official standard-setting releases

 

1. Response to the FASB's preliminary views: Financial Instruments with the Characteristics of Equity

 

2. Response to the IASB's invitation to comment: Financial Instruments with Characteristics of Equity

 

3. Response to the IASB discussion paper:  Reducing Complexity in Reporting Financial Instruments

 

4. Response to the joint FASB and IASB exposure draft: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information

 

5. Response to the joint FASB and IASB preliminary views: The Reporting Entity