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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

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
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
IASB Research Project - Discount rates
Seed Vincent van Caloen
IFRS 11 Joint Arrangements - Implementation issues
Seed Isabel Batista
IFRS 3 - Post-implementation Review
Final Comment Letter Isabel Batista
Questionnaire on the proposed definitions of assets and liabilities
Discussion Paper Rasmus Sommer

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
Annual Improvements to IFRSs - 2007
Published in Official Journal Bart De Leeuw
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
Criteria for Annual Improvements to IFRSs
Final Comment Letter Saskia Slomp
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
European outreach meetings on the IASB agenda consultation
Seed Anna Vidal
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
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 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
Management Commentary
Final Comment Letter Rasmus Sommer
Management Commentary - DP Stage
Discussion Paper Rasmus Sommer
Measurement - Objectives / Initial Recognition
Discussion Paper Nico Deprez
Outreach events - Conceptual Framework Discussion Paper Autumn 2013
Seed Rasmus Sommer
Put options written over non-controlling interests
Final Comment Letter Isabel Batista
Request for Information Comprehensive Review of the IFRS for SMEs
Final Comment Letter Rasmus Sommer

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