European Financial Reporting Advisory Group

PAAinE - Equity/Liability

Description :

PAAinE project on the classification of instruments between 'equity' and 'liabilities'. The project is led by the German Standard Setter.

More details about the objectives of this project are in the attached project plan.

Click here for related EFRAG working group.

Documents :

Equity & Liability draft project plan.doc

Responsible :

Paul Ebling

Working groups :

EFRAG Technical Expert Group (EFRAG TEG) - EFRAG Secretariat - PAAinE Equity/Liability Working Group -

Current Project Status :

Discussion Paper

Input for Status :

Discussion Paper

Efrag Output

28/01/2008 DP - Distinguishing between liability and equity (*.pdf)

Comment Letters

13/10/2008 23 DASB (*.pdf)
13/10/2008 22 BUSINESSEUROPE (*.pdf)
13/10/2008 21 ACTEO (*.pdf)
11/08/2008 20 KPMG (*.pdf)
11/08/2008 19 NCBA (*.pdf)
11/08/2008 18 Unified Grocers (*.pdf)
11/08/2008 17 Nestle (*.pdf)
11/08/2008 16 IAA (*.pdf)
11/08/2008 15 Credit Agricole (*.pdf)
11/08/2008 14 ACCA (*.pdf)
11/08/2008 13 Joint Comments of German Associations and Public Corporations (*.pdf)
11/08/2008 12 EACB (*.pdf)
11/08/2008 11 Credit Mutuel (*.pdf)
11/08/2008 10 International Co-operative Alliance (*.pdf)
11/08/2008 09 SwissHoldings (*.pdf)
11/08/2008 08 Cooperatives Europe (*.PDF)
11/08/2008 07 ABI (*.pdf)
11/08/2008 06 COGECA (*.pdf)
11/08/2008 05 UK ASB (*.pdf)
11/08/2008 04 ICAEW (*.pdf)
11/08/2008 03 Freudenberg (*.pdf)
11/08/2008 02 French CNC (*.pdf)
11/08/2008 01 UK Co-operatives (*.pdf)
11/04/2008 CL 24 FEE (*.pdf)

Other Input

No 'Other Input'

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