Comment Letters

• 2012

  25.4.2012 Accounting for Business Combinations under Common Control
• 7.3.2012 Offsetting Financial Liabilities (Amendments to IAS 32 and IFRS 7)
• 7.3.2012 EFRAG's Initial Assessments of IFRS 10, IFRS 11, IFRS 12, IAS 27 (2011) and IAS 28 (2011)

• 2011

  4.5.2011 EFRAG's Financial Statement Presentation - Paper
• 14.4.2011 IASB ED Offsetting Financial Assets and Financial Liabilities
• 4.3.2011 Invitation to comment - IASB ED Hedge Accounting

• 2010

  29.10.2010 IAS 36 Impairment of Assets - Calculation of Value in Use
• 16.9.2010 Consultation on Proactive Work
• 3.6.2010 EFRAG'S Assessments of the improvements to International Financial Reporting Standards
• 2.6.2010 IASB ED Financial Instruments: Amortised Cost and Impairment
• 28.5.2010 Improvements to IFRS
• 28.4.2010 Compatibility Analysis IFRS for SMEs and the Council Directives
• 14.4.2010 IASB ED Conceptual Framework for Financial Reporting: The Reporting Entity
• 10.3.2010 IASB ED Measurement of Liabilities in IAS 37
• 20.1.2010 EFRAG's draft Comment letter on the IASB Exposure Draft 'Management Commentary

• 2009

  23.12.2009 Endorsement advice and effects study report on amendments to IAS 24 Related Party Disclosures
• 23.12.2009 EFRAG's Draft comment letter on the IASB Exposure Draft 'Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
• 23.12.2009 EFRAG's final comment letter on part 2 of the IASCF Constitutional Review: Proposals for enhanced public accountability