Definition of Material (Amendments to IAS 1 and IAS 8)

Completed
Published in the Official Journal

Exposure draft consultation

CL001 ESMA Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL002 Swedish Enterprise Accounting Group Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL003 ACTEO Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL004 CNC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL005 DASB Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL006 DRSC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL007 ICAEW Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL008 ICAC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL009 OIC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL010 FSR-DASC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL011 FRC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL011a FRC Response to IASB on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL012 KSR-PASC Response to IASB on Amendments to IAS 8 and IAS 1.pdf.pdf
Comment Letter Received
CL013 ANC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
CL013a ANC Response to IASB on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
Draft Comment Letter on ED Definition of Material.pdf
Draft comment letter
Feedback Statement - ED Definition of Material.pdf
Feedback statement - comments received
Final Comment Letter on ED Definition of Material - Signed.pdf
Comment Letter

Endorsement consultation

CL101 - CNC - DEA on Definition of Material.pdf
Comment Letter Received
CL102 - Siemens- DEA on Definition of Material.pdf
Comment Letter Received
CL103 - SAP - DEA on Definition of Material.PDF
Comment Letter Received
CL104 - Daimler - DEA on Definition of Material.pdf
Comment Letter Received
CL105 - OIC - DEA on Definition of Material.pdf
Comment Letter Received
CL106 - ICAEW - DEA on Definition of Material.pdf
Comment Letter Received
CL107 - ICAC - DEA on Definition of Material.pdf
Comment Letter Received
Draft Endorsement Advice on Definition of Material.pdf
Draft endorsement advice
Final Letter to the EC on the endorsement of Definition of Material - Signed.pdf
Endorsement Advice
Invitation to comment - DEA on Definition of material.docx
Draft endorsement advice