EBA's comments - to EFRAG and to the IASB - on the latter's Investment Entities ED

05 January 2012

The EBA has submitted comments on the IASB's ED/2011/04. In addition, the EBA also provided comments on EFRAG's draft comment letter dealing with this ED

The list of all comment letters the EBA (and its predecessor CEBS) submitted with regard to the accounting-related issues can be accessed here.



The European Banking Authority was established by Regulation (EC) No. 1093/2010 of the European Parliament and of the Council of 24 November 2010. The EBA has officially come into being as of 1 January 2011 and has taken over all existing and ongoing tasks and responsibilities from the Committee of European Banking Supervisors (CEBS). The EBA acts as a hub and spoke network of EU and national bodies safeguarding public values such as the stability of the financial system, the transparency of markets and financial products and the protection of depositors and investors.