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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

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
European outreach meetings on the IASB agenda consultation
Seed Anna Vidal
IASB Agenda Consultation 2011
Final Comment Letter Ralitza Ilieva
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
Draft 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
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-1 Jurisdiction requires fallback to full IFRSs
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-2 Departure from a principle in the IFRS for SMEs
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A 3-3 Prescription of the format of financial statements by local regulation
Draft 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
Draft Comment Letter Rasmus Sommer
IFRS for SMEs Q&A G-2 Interpretation of 'undue cost or effort' and 'impracticable'
Draft Comment Letter Rasmus Sommer
IFRS Interpretations Committee's tentative agenda decision on IAS 12 Income Tax – rebuttable presumption to determine the manner of recovery
Draft Comment Letter Isabel Batista
Put options written over non-controlling interests
Final Comment Letter Stuart Studsrud

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
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
IASB Annual Improvement Project 2007
Published in Official Journal Sven Morich
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 Interpretations Committee rejection notice: IAS 36 Impairment of Assets - Calculation of Value in Use
Draft 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

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