Conceptual Framework for Financial Reporting

Completed
Concluded
Rasmus Sommer

Research phase

Bulletin Getting a Better Framework - Our strategy.pdf
Proactive paper
Feedback statement for outreach in Amsterdam 2015-10-05.pdf
Feedback statement – outreach event
Newsletter Keep Up With Getting a Better Framework - April 2013.pdf
Other EFRAG paper
Newsletter Keep Up With Getting a Better Framework - February 2013.pdf
Other EFRAG paper
Newsletter Keep Up With Getting a Better Framework - June 2013.pdf
Other EFRAG paper
Newsletter Keep Up With Getting a Better Framework - March 2013.pdf
Other EFRAG paper

Discussion paper consultation

CL0701 - Colin Haslam - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0702a - FRC - - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0702b - FRC - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0703 - Martin Schmidt - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0704 - ESMA - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0705 - German Insurance Association - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0706 - ICAC - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0707 - ICAEW - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0708 - DASB - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0709 - AFRAC - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0710 - Danish ASC - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0711 - ASCG - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0712 - EBA - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0713 - Polish ASC - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0714 - NASB - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0715 - EAA - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0716 - Insurance Europe and CFOF - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0717 - Allianz - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0718 - Association of British Insurers - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0719 - AFME - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0720 - FEE - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0721 - Business Europe - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
CL0722 - OIC - EFRAG DCL on IASB DP-2013-1.pdf
Comment Letter Received
Comment letter on DP-2013-1.pdf
Comment Letter
Draft comment letter on DP-2013-1.pdf
Draft comment letter
EFRAG's preliminary position on the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting 26 September 2013.pdf
EFRAG PowerPoint presentation
Feedback statement for outreach in Amsterdam 2013-10-30.pdf
Feedback statement – outreach event
Feedback statement for outreach in Copenhagen 2013-11-04.pdf
Feedback statement – outreach event
Feedback statement for outreach in Frankfurt 2013-10-25.pdf
Feedback statement – outreach event
Feedback statement for outreach in Vienna 2013-11-05.pdf
Feedback statement – outreach event
Feedback statement for outreach in Vilnius 2013-11-05.pdf
Feedback statement – outreach event
Feedback statement for outreach in Warsaw 2013-11-19.pdf
Feedback statement – outreach event
Feedback statement to constituents.pdf
Feedback statement - comments received

Exposure draft consultation

CL0901 - EBF - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0902a - SEAG - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0902b - SEAG - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0903 - SFRB - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0904a - QCA - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0904b - QCA - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0905 - ESMA - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0906 - MAERSK - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0907a - ICAEW - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0907b - ICAEW - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0908 - ISDA - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0909 - DASC - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0910a - FEE - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0910b - FEE - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0911 - Insurance Europe - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0912 - ACTEO AFEP MEDEF - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0913 - ICAC - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0914 - DASB - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0915 - ASCG - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0916 - UK FRC - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0917 - GDV - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0918 - NASB - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0919 - Eumedion - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0920 - PASC - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0921 - German Banking Industry Committee - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0922 - FBF - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0923 - BUSINESSEUROPE - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0924 - SFAF - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
CL0925 - ICAS - EFRAG DCL on IASB ED-2015-3.PDF
Comment Letter Received
CL0926 - Denise Silva Ferreira Juvenal - EFRAG DCL on IASB ED-2015-3.pdf
Comment Letter Received
Comment letter on IASB ED-2015-3.pdf
Comment Letter
Document showing changes to document for public consultation on IASB ED-2015-3.pdf
Draft comment letter
EFRAG consultation document on IASB ED-2015-3.pdf
Draft comment letter
EFRAG paper on measurement for April 2016 ASAF meeting.pdf
Proactive paper
Feedback statement for outreach in Brussels 2015-09-23.pdf
Feedback statement – outreach event
Feedback statement for outreach in Helsinki 2015-10-14.pdf
Feedback statement – outreach event
Feedback statement for outreach in Madrid 2015-09-21.pdf
Feedback statement – outreach event
Feedback statement for outreach in Oslo 2015-09-16.pdf
Feedback statement – outreach event
Feedback statement for outreach in Paris 2015-09-14.pdf
Feedback statement – outreach event
Feedback statement for outreach in Rome 2015-11-30.pdf
Feedback statement – outreach event
Feedback statement for outreach in Vilnius 2015-09-23.pdf
Feedback statement – outreach event
Feedback statement for outreach in Warsaw 2015-09-30.pdf
Feedback statement – outreach event
Feedback statement for outreach with users in Brussels 2015-07-01.pdf
Feedback statement – outreach event
Feedback statement for outreach with users in Milan 2015-10-22.pdf
Feedback statement – outreach event
Feedback statement on DCL on IASB ED-2015-3.pdf
Feedback statement - comments received
Request for extension of comment period related to IASB ED-2015-3.pdf
Other EFRAG paper