European Financial Reporting Advisory Group

PAAinE - Revenue Recognition

Description :

A working group was set up by EFRAG, in co-operation with the German Accounting Standards Committee DRSC, in order to tackle the revenue recognition project. The final output will be a paper reflecting European views on revenue recognition, which is hoped to feed into the IASB/FASB process on developing a new standard on the topic.

Click here for related Working Group.

Documents :

No documents

Responsible :

Paul Ebling

Working groups :

EFRAG Technical Expert Group (EFRAG TEG) - PAAinE Revenue Recognition Working Group (RRWG) - EFRAG Secretariat -

Current Project Status :

Discussion Paper

Input for Status :

Discussion Paper

Efrag Output

11/02/2009 Summary of Comments received (*.pdf)
20/07/2007 DP - Revenue Recognition — A European Contribution (*.pdf)

Comment Letters

22/02/2008 CL18 - PAAinE Revenue Recognition DP1 ICAEW (*.pdf)
29/01/2008 CL17 - PAAinE Revenue Recognition DP1 PASC (*.pdf)
29/01/2008 CL16 - PAAinE Revenue Recogntion DP1 Ernst and Young (*.pdf)
29/01/2008 CL15 - PAAinE Revenue Recognition DP1 CNC (*.pdf)
29/01/2008 CL14 - PAAinE Revenue Recognition DP1 Nestlé (*.pdf)
29/01/2008 CL13 - PAAinE Revenue Recognition DP1 SwissHoldings (*.pdf)
29/01/2008 CL12 - PAAinE Revenue Recognition DP1 ACTEO - MEDEF (*.pdf)
29/01/2008 CL11 - PAAinE Revenue Recognition DP1 QCA (*.pdf)
29/01/2008 CL10 - PAAinE Revenue Recognition DP1 FEE (*.pdf)
29/01/2008 CL09 - PAAinE Revenue Recognition DP1 Erlend Kvaal (*.pdf)
29/01/2008 CL08 - PAAinE Revenue Recognition DP1 DASB (*.pdf)
29/01/2008 CL07 - PAAinE Revenue Recognition DP1 Pieterse van Wijck (*.pdf)
29/01/2008 CL06 - PAAinE Revenue Recognition DP1 BUSINESS EUROPE (*.pdf)
29/01/2008 CL05 - PAAinE Revenue Recognition DP1 ASB (*.pdf)
29/01/2008 CL04 - PAAinE Revenue Recognition DP1 ACCA (*.pdf)
29/01/2008 CL03 - PAAinE Revenue Recognition DP1 ICV (*.pdf)
29/01/2008 CL02 - PAAinE Revenue Recognition DP1 GEFIU (Automotive) (*.pdf)
29/01/2008 CL01 - PAAinE Revenue Recognition DP1 GEFIU (Chemistry). (*.pdf)

Other Input

18/10/2006 EFRAG 3rd Advisory Forum Examples (*.pps)
18/10/2006 EFRAG 3rd Advisory Forum - Whittington (*.pps)
18/10/2006 EFRAG 3rd Advisory Forum - Knorr (*.pps)
18/10/2006 EFRAG 3rd Advisory Forum - Introduction (*.pps)
18/10/2006 EFRAG 3rd Advisory Forum - Hayn (*.pdf)
18/10/2006 EFRAG 3rd Advisory Forum - Danjou (*.pps)
18/10/2006 EFRAG 3rd Advisory Forum - Boisselier (*.pps)

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