IBOR Reform and its effects on financial reporting Completed Phase 2 Endorsement consultation Didier Andries Galina Borisova Menu: Project phase Description Documents Projects news Endorsement consultation 01/10/2019 CL 101 - PwC - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 03/10/2019 CL 102 - ISDA - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 04/10/2019 CL 103 - FRC - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 09/10/2019 CL 104 - Swedish Financial Reporting Board - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 105 - SIEMENS - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 106 - FMC - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 107 - Allianz - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 108 - BMW - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 109 - Innogy - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 110 - ProSieben - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 111 - Chartered Accountants Ireland - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 112 - Accountancy Europe - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 113 - AFME - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 114 - EBF - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 115 - BASF - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 116 - GTI - EFRAG DEA on IBOR reform.pdf Comment Letter Received 10/10/2019 CL 117 - EFFAS - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 118 - Deutsche Bank - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 10/10/2019 CL 119 - BNP Paribas - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 11/10/2019 CL 120 - OIC - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 11/10/2019 CL 121 - ANC - EFRAG DEA on IBOR Reform.pdf Comment Letter Received 30/09/2019 Draft Endorsement Advice on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).pdf Draft endorsement advice 16/10/2019 EFRAG's Final Endorsement Advice on IBOR Reform - Letter to the EC.pdf Endorsement Advice 08/11/2019 Feedback statement - EFRAG DCL IBOR Reform.pdf Feedback statement - comments received 27/09/2019 Invitation to comment on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).pdf Draft endorsement advice Phase 2 Endorsement consultation 04/09/2020 CL 101- Accountancy Europe - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 04/09/2020 CL 102 - ISDA - EFRAG DEA IBOR Phase 2 .pdf Comment Letter Received 07/09/2020 CL 103 - FRC - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 07/09/2020 CL 104 - Deutsche Bank - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 07/09/2020 CL 105 - Allianz SE - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 07/09/2020 CL 106 - EBF - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 08/09/2020 CL 107 - ANC - EFRAG DEA IBOR Phase 2.PDF Comment Letter Received 08/09/2020 CL 108 - OIC - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 08/09/2020 CL 109 - ASCG - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 14/09/2020 CL 110 - AFME - EFRAG DEA IBOR Phase 2.pdf Comment Letter Received 25/08/2020 DEA - IBOR Phase 2 - Invitation to comment.docx Draft endorsement advice 27/08/2020 DEA - IBOR Phase 2 - Invitation to comment.pdf Draft endorsement advice 27/08/2020 EFRAG Draft Endorsement Advice - IBOR Phase 2.pdf Draft endorsement advice 14/09/2020 EFRAG's Final Endorsement Advice on IBOR Reform - Phase 2 - Letter to the EC.pdf Endorsement Advice 09/09/2020 IBOR Phase 2 Amendments.pdf IASB document Phase 2 ED consultation 07/05/2020 CL01 - ANC - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 14/05/2020 CL02 - FBF - EFRAG DCL IBOR Reform - Phase 2 .pdf Comment Letter Received 14/05/2020 CL03 - Erste Group - EFRAG DCL IBOR reform - Phase 2.pdf Comment Letter Received 14/05/2020 CL04 - OIC - EFRAG DCL IRB Rerfom - Phase 2.pdf Comment Letter Received 15/05/2020 CL05 - ESBG - EFRAG DCL IRB Rerfom - Phase 2.pdf Comment Letter Received 15/05/2020 CL06 - DASC - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 19/05/2020 CL07 - ICAC - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 20/05/2020 CL08 - FRC - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 20/05/2020 CL09 - ICAEW - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 25/05/2020 CL10 - ESMA - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 25/05/2020 CL11 - EBF - EFRAG DCL IBOR Reform - Phase 2.pdf Comment Letter Received 10/04/2020 EFRAG DCL - ED 2020-1 - Interest Rate Benchmark Reform - Phase 2.pdf Draft comment letter 26/05/2020 EFRAG's FCL - ED 2020-1 - IBOR Phase 2 .pdf Comment Letter Exposure draft consultation 29/05/2019 CL01 - FBF - EFRAG DCL IBOR Reform.pdf Comment Letter Received 31/05/2019 CL02 - ESBG - EFRAG DCL IBOR Reform.pdf Comment Letter Received 03/06/2019 CL03 - Erste Group - EFRAG DCL IBOR Reform.pdf Comment Letter Received 04/06/2019 CL04 - Insurance Europe - EFRAG DCL IBOR Reform.pdf Comment Letter Received 04/06/2019 CL05 - BNP Paribas - EFRAG DCL IBOR Reform.pdf Comment Letter Received 11/06/2019 CL06 - OIC - EFRAG DCL IBOR Reform.pdf Comment Letter Received 12/06/2019 CL07 - ANC - EFRAG DCL IBOR reform.pdf Comment Letter Received 13/05/2019 EFRAG DCL - ED 2019-1 - Interest Rate Benchmark Reform.pdf Draft comment letter 20/06/2019 EFRAG's FCL - ED 2019-1 - Interest Rate Benchmark Reform - final.pdf Comment Letter 20/09/2019 Preparatory DEA IBOR Phase I -Letter to the EC.pdf Draft endorsement advice
IBOR Reform and its effects on financial reporting Completed Phase 2 Endorsement consultation Didier Andries Galina Borisova
09/10/2019 CL 104 - Swedish Financial Reporting Board - EFRAG DEA on IBOR Reform.pdf Comment Letter Received
10/10/2019 CL 111 - Chartered Accountants Ireland - EFRAG DEA on IBOR Reform.pdf Comment Letter Received
30/09/2019 Draft Endorsement Advice on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).pdf Draft endorsement advice
27/09/2019 Invitation to comment on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).pdf Draft endorsement advice
14/09/2020 EFRAG's Final Endorsement Advice on IBOR Reform - Phase 2 - Letter to the EC.pdf Endorsement Advice
