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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

2015 EFRAG Proactive Agenda Consultation
Draft Comment Letter Filippo Poli
2015 IASB Agenda Consultation
Final Comment Letter Filippo Poli
2015 IFRS Foundation Trustees’ Invitation to Comment IFRS Taxonomy Due Process
Final Comment Letter Saskia Slomp
2015 Trustee's Review of Structure and Effectiveness
Final Comment Letter Saskia Slomp
Accounting for macro hedging
Final Comment Letter Didier Andries
Amendments to IAS 1 - Classification of liabilities
Final Comment Letter Hocine Kebli
Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses
Final Comment Letter Martin Svitek
Amendments to IAS 19 and IFRIC 14 - Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund from a defined benefit plan
Final Comment Letter Sapna Heeralall
Amendments to IAS 40 - Transfers of Investment Property
Final Comment Letter Vincent van Caloen
Amendments to IAS 7 - Disclosure Initiative
Final Comment Letter Hocine Kebli
Amendments to IAS 8 - Distinction between a change in an accounting policy and a change in an accounting estimate
Seed Hocine Kebli
Amendments to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Final Comment Letter Filipe Camilo Alves
Amendments to IFRS 10, IFRS 12 and IAS 28 - Investment Entities: Applying the Consolidation Exception
Final Endorsement Advice Isabel Batista
Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account
Final Comment Letter Didier Andries
Amendments to IFRS 11 - Accounting for Acquisitions of Interests in Joint Operations
Published in Official Journal Hocine Kebli
Amendments to IFRS 15 - Effective date of IFRS 15
Final Comment Letter Rasmus Sommer
Amendments to IFRS 3 - Definition of a Business
Seed Isabel Batista
Amendments to IFRS 8 resulting from Post-implementation Review
Seed Isabel Batista
Annual Improvements to IFRSs 2014 - 2016 Cycle
Final Comment Letter Joseba Estomba Lecuona
Clarifications to IFRS 15 Revenue from Contracts with Customers
Final Comment Letter Vincent van Caloen
Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
Final Comment Letter Hocine Kebli
Conceptual Framework - Bulletin: Complexity
Discussion Paper Hans Schoen
Conceptual Framework - Bulletin: Accountability and the objective of financial reporting
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: Profit or loss versus OCI
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: Prudence
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: Reliability of financial information
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: The asset/liability approach
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: The Role of a Conceptual Framework
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: The role of the business model in financial reporting
Discussion Paper Rasmus Sommer
Conceptual Framework - Bulletin: Uncertainty
Discussion Paper Rasmus Sommer
Conceptual Framework - IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting
Final Comment Letter Rasmus Sommer
Conceptual Framework - IASB Exposure Draft Conceptual Framework for Financial Reporting
Final Comment Letter Rasmus Sommer
Conceptual Framework - IASB Exposure Draft Updating References to the Conceptual Framework
Final Comment Letter Vincent van Caloen
Disclosure Initiative
Seed Hocine Kebli
Disclosure Initiative - Materiality
Final Comment Letter Hocine Kebli
Disclosure Initiative - Principles of Disclosures
Seed Hocine Kebli
Effective Date of Amendments to IFRS 10 and IAS 28
Final Comment Letter Filipe Camilo Alves
EFRAG Short Discussion Series - The Equity Method: A measurement basis or one-line consolidation?
Discussion Paper Isabel Batista
Enhancement of IASB quality control procedures
Final Comment Letter Saskia Slomp
ESMA Consultation Paper - Guidelines on Alternative Performance Measures
Final Comment Letter Hocine Kebli
IAS 28 Amendment: Elimination of Gains arising from downstream transactions
Seed Hocine Kebli
IASB Research Project - Discount rates
Seed Vincent van Caloen
IASB Research Project - Financial Instruments with Characteristics of Equity
Seed Filipe Camilo Alves
IASB Research Project – Goodwill and Impairment
Seed Isabel Batista
IASB Research Project - Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
Seed Vincent van Caloen
IASB Research Project: The Equity Method of Accounting
Seed Filipe Camilo Alves
IFRIC – Foreign Currency Transactions and Advance Consideration
Final Comment Letter Vincent van Caloen
IFRIC - Uncertainty over Income Tax Treatments
Final Comment Letter Martin Svitek
IFRS 11 Joint Arrangements - Implementation issues
Seed Isabel Batista
IFRS 15 Revenue from Contracts with Customers
Final Endorsement Advice Rasmus Sommer
IFRS 16 Leases
Final Comment Letter Hocine Kebli
IFRS 3 - Post-implementation Review
Final Comment Letter Isabel Batista
IFRS 9 - Financial Instruments
Final Endorsement Advice Didier Andries
IFRS 9 and IFRS 4
Final Comment Letter Didier Andries
Insurance - Insurance Contracts (2013 Exposure Draft)
Final Comment Letter Didier Andries
IOSCO Statement on non-gaap measures
Final Comment Letter Hocine Kebli
Proactive - Goodwill impairment and amortisation
Discussion Paper Filippo Poli
Proactive - Use of Financial Statements
Seed Rasmus Sommer
Questionnaire on the proposed definitions of assets and liabilities
Discussion Paper Rasmus Sommer
Rate-regulated Activities - Comprehensive Project
Final Comment Letter Isabel Batista
The Statement of Cash Flows: issues for Financial Institutions
Discussion Paper Filippo Poli

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
Amendments to IAS 1 - Disclosure Initiative
Published in Official Journal Giorgio Alessio Acunzo
Amendments to IAS 1 - Presentation of Items of Other Comprehensive Income
Published in Official Journal Pieter Dekker
Amendments to IAS 12 Deferred Tax (2010): Recovery of Underlying Assets
Published in Official Journal Isabel Batista
Amendments to IAS 16 and IAS 38 - Clarification of Acceptable Methods of Depreciation and Amortisation
Published in Official Journal Giorgio Alessio Acunzo
Amendments to IAS 16 and IAS 41 - Agriculture: Bearer Plants
Published in Official Journal Robert Stojek
Amendments to IAS 19 - Defined Benefit Plans (2010 ED)
Published in Official Journal Anna Vidal
Amendments to IAS 19 - Defined Benefit Plans: Employee Contributions
Published in Official Journal Robert Stojek
Amendments to IAS 27 - Equity Method in Separate Financial Statements
Published in Official Journal Filipe Camilo Alves
Amendments to IAS 28 - Equity Method: Share of other net asset changes (abandoned)
Final Comment Letter Benjamin Reilly
Amendments to IAS 36 - Recoverable Amounts - Disclosures for Non-Financial Assets
Published in Official Journal Giorgio Alessio Acunzo
Amendments to IFRS 1 - Severe Hyperinflation
Published in Official Journal Anna Vidal
Amendments to IFRS 7 Financial Instruments: Disclosures - Transfers of Financial Assets (previously 'Derecognition')
Published in Official Journal Chiara Del Prete
Annual Improvements to IFRSs - 2007
Published in Official Journal Bart De Leeuw
Annual Improvements to IFRSs - 2008
Published in Official Journal Stuart Studsrud
Annual Improvements to IFRSs - 2009
Published in Official Journal Stuart Studsrud
Annual Improvements to IFRSs - 2009-2011 cycle
Published in Official Journal Giorgio Alessio Acunzo
Annual Improvements to IFRSs - 2010-2012 cycle
Published in Official Journal Giorgio Alessio Acunzo
Annual Improvements to IFRSs - 2011-2013 cycle
Published in Official Journal Giorgio Alessio Acunzo
Annual Improvements to IFRSs - 2012-2014 cycle
Published in Official Journal Giorgio Alessio Acunzo
Autumn 2012 Outreach Events
Seed Benjamin Reilly
CESR Equivalence Project
Final Comment Letter Paul Ebling
CESR Recommendation on Alternative Performance Indicators
Final Comment Letter Paul Ebling
CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets
Final Comment Letter Paul Ebling
CICA DP: Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities
Final Comment Letter Rasmus Sommer
Compatibility Analysis IFRS for SMEs and the Council Directives
Final Comment Letter Rasmus Sommer
Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics
Final Comment Letter Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk
Seed Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase C Measurement
Seed Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity
Final Comment Letter Sigvard Heurlin
Conceptual Framework for Financial Reporting: The Reporting Entity ED
Final Comment Letter Joaquin Sanchez-Horneros
Consistent Application of IFRS - EFRAG Discussion Paper
Final Comment Letter Paul Ebling
Consolidation - Investment Entities
Published in Official Journal Isabel Batista
Consolidation - Joint Arrangements and related standards
Published in Official Journal Isabel Batista
Consolidation - Transition Guidance (Proposed amendments to IFRS 10)
Published in Official Journal Isabel Batista
Consultations - EFRAG: Emission Trading Schemes
Final Comment Letter Filippo Poli
Consultations - Long-term investing activities business models
Final Comment Letter Ralitza Ilieva
Consultations - Questionnaire on goodwill impairment and amortisation
Seed Rasmus Sommer
Credit Risk in Liability Measurement
Draft Comment Letter Marius Van Reenen
Criteria for Annual Improvements to IFRSs
Final Comment Letter Saskia Slomp
DP Fair Value Measurements
Final Comment Letter Irina Ipatova
DP Preliminary Views on Financial Statement Presentation
Final Comment Letter Ales Novak
Due Process of IASB - Draft Handbook of Consultative Arrangements
Final Comment Letter Paul Ebling
Due Process of IFRIC - Draft Due Process Handbook
Final Comment Letter Paul Ebling
ED Discontinued Operations (Proposed amendments to IFRS 5)
Final Comment Letter Irina Ipatova
ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
Final Comment Letter Irina Ipatova
EFRAG Enhancement
Discussion Paper Nathalie Saintmard
EFRAG European Outreach on Proactive Discussion Papers 'Improving Financial reporting of Income Tax' project and on 'Accounting for Business Combination Under Common Control' Project
Seed Giorgio Alessio Acunzo
EFRAG Outreach on Financial Statement Presentation project
Draft Comment Letter Irina Ipatova
EFRAG procedures
Seed Stig Enevoldsen
EFRAG Short Discussion Series - Levies: what would have to be changed in IFRS for a different accounting outcome?
Discussion Paper David Martin Garcia
EFRAG Short Discussion Series - Presentation of reversal of acquisition step-ups
Discussion Paper Filippo Poli
EFRAG/ANC staff paper on the definition of an asset
Final Comment Letter Rasmus Sommer
Endorsement of existing standards as at 1 March 2002
Published in Official Journal Paul Ebling
ESMA Consultation Paper - Considerations of materiality in financial reporting
Final Comment Letter Michel Sibille
European field-testing of the IASB ED Revenue from Contracts with Customers
Final Comment Letter Rasmus Sommer
European outreach meetings on the IASB agenda consultation
Seed Anna Vidal
European Outreach on the IASB’s main projects
Draft Comment Letter Irina Ipatova
Extractive Activities
Final Comment Letter Pieter Dekker
FEE paper on 'Reporting Issues in relation to Endorsed IFRSs and Possible Implications for the Audit Report'
Final Comment Letter Paul Ebling
Financial crisis
Final Comment Letter Paul Ebling
Financial Instruments
Seed Chiara Del Prete
Financial Instruments - Asset Liability offsetting
Published in Official Journal Ralitza Ilieva
Financial Instruments - Novation of derivatives (proposed amendments to IAS 39 and IFRS 9)
Published in Official Journal Ralitza Ilieva
Financial Instruments (replacement of IAS 39) - Classification and Measurement: Limited Amendments to IFRS 9
Final Comment Letter Didier Andries
Financial Instruments (Replacement of IAS 39) - General Hedge Accounting
Final Comment Letter Didier Andries
Financial Instruments (Replacement of IAS 39) - Impairment: 2009 Exposure Draft
Final Comment Letter Panagiotis Papadopoulos
Financial Instruments (Replacement of IAS 39) - Impairment: 2011 Supplementary Document
Final Comment Letter Panagiotis Papadopoulos
Financial Instruments (Replacement of IAS 39) - Impairment: 2013 Exposure Draft
Final Comment Letter Didier Andries
Financial Instruments with Characteristics of Equity - Replacement of IAS 32
Seed Chiara Del Prete
Financial Statement Presentation
Seed Pieter Dekker
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures
Published in Official Journal Paul Ebling
IAS 12 Amendments - Income Taxes: Short Term Convergence
Final Comment Letter Isabel Batista
IAS 19 Amendments - Discount Rate for Employee Benefits
Final Comment Letter Joaquin Sanchez-Horneros
IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures
Published in Official Journal Paul Ebling
IAS 19 Amendments - Employee Benefits: The Asset Ceiling
Published in Official Journal Paul Ebling
IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation
Published in Official Journal Paul Ebling
IAS 23 Amendments - Borrowing Costs
Published in Official Journal Nasreen Vadachia
IAS 24 amendments 'Relationships with the State'
Published in Official Journal Isabel Batista
IAS 27 Separate Financial Statements (amended 2011)
Published in Official Journal Isabel Batista
IAS 28 Investments in Associates and Joint Ventures (amended 2011)
Published in Official Journal Isabel Batista
IAS 32 Amendment - Classification of Rights Issues
Published in Official Journal Kristy Robinson
IAS 32 Amendments - Financial Instruments: Disclosure and Presentation
Published in Official Journal Nico Deprez
IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Published in Official Journal Svetlana Boysen
IAS 33 - Earnings per Share (Simplifying EPS)
Final Comment Letter Rasmus Sommer
IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I
Published in Official Journal Paul Ebling
IAS 37 and IAS 19 Amendments - Business Combinations Phase II
Final Comment Letter Filippo Poli
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions
Published in Official Journal Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out)
Published in Official Journal Paul Ebling
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option
Published in Official Journal Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities
Published in Official Journal Nico Deprez
IAS 39 Amendments Exposures Qualifying for Hedge Accounting
Published in Official Journal Svetlana Boysen
IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts
Published in Official Journal Nico Deprez
IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments
Published in Official Journal Svetlana Boysen
IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'
Published in Official Journal Svetlana Boysen
IAS 39 Replacement - Impairment of Financial Assets (Request for Information)
Final Comment Letter Kristy Robinson
IASB Agenda Consultation 2011
Final Comment Letter Ralitza Ilieva
IASB Policy on Technical Corrections
Final Comment Letter Paul Ebling
IASB Request for views: Effective Dates and Transition Methods
Final Comment Letter Joaquin Sanchez-Horneros
IASB Work Programme
Final Comment Letter Paul Ebling
IASCF - Constitutional Review - concluded June 2005
Final Comment Letter Paul Ebling
IASCF - Constitutional Review - Concluded June 2010
Final Comment Letter Paul Ebling
IASCF - Review of the Constitution Part II
Final Comment Letter Nathalie Saintmard
IFRIC - Agenda Committee Issues
Seed Paul Ebling
IFRIC - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Published in Official Journal Paul Ebling
IFRIC - Changes in Contributions to Employee Share Purchase Plans
Final Comment Letter Paul Ebling
IFRIC - Changes in Existing Decommissioning, Restoration and Similar Liabilities
Published in Official Journal Paul Ebling
IFRIC - Customer Loyalty Programmes
Published in Official Journal Gregory Hodgkiss
IFRIC - Emission Rights
Final Endorsement Advice Charlotte Norre
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
Final Comment Letter Paul Ebling
IFRIC - Group and Treasury Share Transactions
Published in Official Journal Isabel Batista
IFRIC - Hedges of a Net Investment in Foreign Operation
Published in Official Journal Svetlana Boysen
IFRIC - IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
Published in Official Journal Nasreen Vadachia
IFRIC - Interim Financial Reporting and Impairment
Published in Official Journal Paul Ebling
IFRIC - Members’ Shares in Co-operative Entities
Published in Official Journal Paul Ebling
IFRIC - Multi-employer plans
Final Comment Letter Paul Ebling
IFRIC - Reassessment of Embedded Derivatives
Published in Official Journal Paul Ebling
IFRIC - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Published in Official Journal Paul Ebling
IFRIC - Scope of IFRS 2
Published in Official Journal Paul Ebling
IFRIC - Scope of SIC 12
Published in Official Journal Paul Ebling
IFRIC - Waste Electrical and Electronic Equipment
Published in Official Journal Paul Ebling
IFRIC 12 - Service Concession Arrangements
Published in Official Journal Thomas Oversberg
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements
Published in Official Journal Jeff Waldier
IFRIC 15 - Real Estate Sales
Published in Official Journal Rasmus Sommer
IFRIC 17 - Distributions of Non-cash Assets to Owners
Published in Official Journal Isabel Batista
IFRIC 18 - Transfers of Assets from Customers
Published in Official Journal Isabel Batista
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Published in Official Journal Chiara Del Prete
IFRIC 9 and IAS 39 amendments 'Embedded Derivatives'
Published in Official Journal Svetlana Boysen
IFRIC 9 and IFRIC 16 proposed amendments
Published in Official Journal Chiara Del Prete
IFRIC Interpretation 20 - Stripping Cost in the Production Phase of a Surface Mine
Published in Official Journal Giorgio Alessio Acunzo
IFRIC Interpretation 21 Levies
Published in Official Journal Filipe Camilo Alves
IFRS 1 - First Time Adoption of IFRSs: Restructured Version
Published in Official Journal Jeff Waldier
IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters
Published in Official Journal Stuart Studsrud
IFRS 1 Amendment: Government Loans
Published in Official Journal Giorgio Alessio Acunzo
IFRS 1 Amendment: Removal of Fixed Dates for First-time Adopters
Published in Official Journal Anna Vidal
IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs
Published in Official Journal Charlotte Norre
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters
Published in Official Journal Jeff Waldier
IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
Published in Official Journal Charlotte Norre
IFRS 1 and IFRS 6 Amendments
Published in Official Journal Paul Ebling
IFRS 10 Consolidated Financial Statements
Published in Official Journal Isabel Batista
IFRS 11 Joint Arrangements
Published in Official Journal Isabel Batista
IFRS 12 Disclosure of Interests in Other Entities
Published in Official Journal Isabel Batista
IFRS 13 Fair Value Measurement
Published in Official Journal Michel Sibille
IFRS 2 - Share-based Payment
Published in Official Journal Paul Ebling
IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations
Published in Official Journal Thomas Oversberg
IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements
Published in Official Journal Filippo Poli
IFRS 3 - Business Combinations
Published in Official Journal Paul Ebling
IFRS 3 - Business Combinations Phase II
Published in Official Journal Isabel Batista
IFRS 3 Business Combinations Amendments - Combinations by Contract Alone or Involving Mutual Entities
Final Comment Letter Isabel Batista
IFRS 4 - Insurance Contracts
Published in Official Journal Paul Ebling
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
Published in Official Journal Paul Ebling
IFRS 6 - Exploration for and Evaluation of Mineral Resources
Published in Official Journal Paul Ebling
IFRS 7 - Financial Instruments: Disclosures
Published in Official Journal Paul Ebling
IFRS 7 amendments 'Investments in Debt Instruments'
Final Comment Letter Svetlana Boysen
IFRS 7 Amendments: Improving Disclosure About Financial Instruments
Published in Official Journal Emmanuel Gagneux
IFRS 8 - Post-Implementation Review
Final Comment Letter Isabel Batista
IFRS for SMEs / NPAEs
Final Comment Letter Rasmus Sommer
IFRS for SMEs 2013 Proposed Amendments
Final Comment Letter Filipe Camilo Alves
IFRS for SMEs Q&A 1-1 Use of the IFRS for SMEs in parent's separate financial statements
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 11-1 Fallback to IFRS 9 Financial Instruments
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 1-2 Captive insurance subsidiaries
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 1-3 Interpretation of 'traded in a public market'
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 1-4 Investment funds with only a few participants
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 30-1 Recycling of cumulative exchange differences on disposal of a subsidiary
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-1 Jurisdiction requires fallback to full IFRSs
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-2 Departure from a principle in the IFRS for SMEs
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-3 Prescription of the format of financial statements by local regulation
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A G-1 Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued
Final Comment Letter Rasmus Sommer
IFRS for SMEs Q&A G-2 Interpretation of 'undue cost or effort' and 'impracticable'
Final Comment Letter Rasmus Sommer
IFRS Foundation - Proposal to Establish an Accounting Standards Advisory Forum
Final Comment Letter Michel Sibille
IFRS Foundation Due Process Handbook - Consultation
Final Comment Letter Robert Stojek
IFRS Foundation Strategy Review
Final Comment Letter Saskia Slomp
IFRS Foundation Trustees' Strategy Review
Final Comment Letter Saskia Slomp
IFRS Foundation: Review of the IFRS Interpretations Committee
Final Comment Letter Isabel Batista
IFRS IC - Put options written over Non-Controlling Interests
Final Comment Letter Benjamin Reilly
IFRS IC - Rate-regulated activities
Final Comment Letter Isabel Batista
IFRS IC - Restructuring of Greek government bonds
Final Comment Letter Panagiotis Papadopoulos
IFRS IC tentative rejection notice of the IFRS Interpretations Committee on negative interest rates : implications for presentation
Final Comment Letter Marc Labat
IFRS Interpretations Committee rejection notice: IAS 36 Impairment of Assets - Calculation of Value in Use
Draft Comment Letter Isabel Batista
IFRS Interpretations Committee's tentative agenda decision on IAS 12 Income Tax – rebuttable presumption to determine the manner of recovery
Final Comment Letter Isabel Batista
Improvement Project
Published in Official Journal Paul Ebling
Insurance - Insurance Contracts (2010 Exposure Draft)
Final Comment Letter Ralitza Ilieva
Management Commentary
Final Comment Letter Rasmus Sommer
Management Commentary - DP Stage
Discussion Paper Rasmus Sommer
Mandatory Effective Date of IFRS 9
Final Comment Letter Marc Labat
Measurement - Objectives / Initial Recognition
Discussion Paper Nico Deprez
Measurement of Liabilities in IAS 37
Final Comment Letter Filippo Poli
Outreach events - Conceptual Framework Discussion Paper Autumn 2013
Seed Rasmus Sommer
PAAinE - Conceptual framework
Discussion Paper Sigvard Heurlin
PAAinE - Equity/Liability
Discussion Paper Paul Ebling
PAAinE - Pensions
Discussion Paper Jeff Waldier
PAAinE - Performance Reporting - March 2009
Discussion Paper Irina Ipatova
PAAinE - Performance Reporting November 2006
Discussion Paper Paul Ebling
PAAinE - Revenue Recognition
Discussion Paper Paul Ebling
PAAinE - Stewardship
Discussion Paper Sigvard Heurlin
Proactive - A Disclosure Framework for the notes to the financial statements
Discussion Paper Filippo Poli
Proactive - Business Combinations under Common Control
Discussion Paper Filippo Poli
Proactive - Classification of Claims
Discussion Paper Benjamin Reilly
Proactive - Considering the Effects of Accounting Standards
Discussion Paper Apostolena Theodosiou
Proactive - Consultation on proactive work
Discussion Paper Mario Abela
Proactive - Financial Reporting for Corporate Income Taxes
Discussion Paper Isabel Batista
Proactive - Separate Financial Statements prepared under IFRS
Discussion Paper Filipe Camilo Alves
Proactive - The Role of the Business Model in Financial Statements
Discussion Paper Ralitza Ilieva
Put options written over non-controlling interests
Final Comment Letter Isabel Batista
Rate-regulated activities - Interim Standard: Exposure Draft Regulatory Deferral Accounts
Final Comment Letter Giorgio Alessio Acunzo
Request for Information Comprehensive Review of the IFRS for SMEs
Final Comment Letter Rasmus Sommer
Revenue - Revenue from Contracts with Customers (2010 Exposure Draft)
Final Comment Letter Rasmus Sommer
Revenue Recognition
Final Comment Letter Rasmus Sommer

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