Comment Letters

Comments to the IASB

  2018/11/21 Comments on the Tentative Agenda Decision Relating to IFRS 9 and IAS39
  2018/11/21 Comments on the Tentative Agenda Decision Relating to IAS 27-Step Acquisition
  2018/11/21 Comments on the Tentative Agenda Decision Relating to IFRS 15 Assessment of Promised Goods or Services
  2018/8/9 Comments on the IFRS Interpretations Committee’s tentative agenda decision “IAS 21 The Effects of Changes in Foreign Exchange Rates —Determination of the exchange rate when there is a long-term lack of exchangeability”
  2018/7/27 Comments on IASB’s Exposure Draft “Accounting Policy Changes (Proposed amendments to IAS 8)”
  2018/5/22 Comments on the IFRS Interpretations Committee’s tentative agenda decision “IFRS 9 Financial Instruments — Classification of a particular type of dual currency bond”
  2018/1/12 Comments on the IFRS Interpretations Committee’s three tentative agenda decisions relating to IFRS 15 “Revenue from Contracts with Customers”
  2018/1/12 Comments on IASB’s Exposure Draft “Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)”
  2018/1/12 Comments on IASB’s Exposure Draft “Definition of Material (Proposed amendments to IAS 1 and IAS 8)”
  2017/10/19 Comments on IASB’s Exposure Draft “Property, Plant and Equipment  Proceeds before Intended Use (Proposed amendments to IAS 16)”
  2017/10/2 Comments on the IASB’s DP “Disclosure Initiative – Principles of Disclosure”

Comments to the IFRS Foundation

 icon-angle-right 2016/9/15 Comment on Exposure Draft – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution
 icon-angle-right 2015/11/30 Comment on IFRS Foundation Request for Views “Trustees’ Review of Structure and Effectiveness: Issues for the Review”
 icon-angle-right 2012/12/17 Comments on the Invitation to Comment “Proposal to Establish an Accounting Standards Advisory Forum”
 icon-angle-right 2012/9/5 Comments on the Invitation to Comment “IASB and IFRS Interpretations Committee Due Process Handbook”
 icon-angle-right 2011/1/31 IFRS Interpretation Committee Review

Comments to the FASB

 icon-angle-right 2015/10/23 Comments on FASB’s Proposed Accounting Standards Update ” Principal versus Agent Considerations (Reporting Revenue Gross versus Net) – Revenue from Contracts with Customers (Topic 606)”
 icon-angle-right 2015/7/3 Comment on FASB’s Proposed Accounting Standards Update “Identifying Performance Obligations and Licensing – Revenue from Contracts with Customers (Topic 606)”
 icon-angle-right 2015/5/29 Comment on FASB’s Proposed Accounting Standards Update “Deferral of the Effective Date – Revenue from Contracts with Customers (Topic 606)”
 icon-angle-right 2014/8/29 Comment on FASB’s ED, Conceptual Framework for Financial Reporting (Chapter 8: Notes to Financial Statements)
 icon-angle-right 2013/11/1 Comment on the Proposed Accounting Standards Update—Insurance Contracts (Topic 834)

Comments to the EFRAG

 icon-angle-right 2018/5/23 Comments on EFRAG’s Discussion Paper “Equity Instruments-Impairment and Recycling”
 icon-angle-right 2014/6/17 Comment on EFRAG Short Discussion Series The equity method: a measurement basis or one-line consolidation?
 icon-angle-right 2014/6/17 Comment on EFRAG Research Paper The role of the business model in financial statements
 icon-angle-right 2013/1/18 Comment on Discussion Paper Towards a Disclosure Framework for the Notes
 icon-angle-right 2011/8/31 Comments on EFRAG DP “Considering the Effect of Accounting Standards”

Others

 icon-angle-right 2006/5/19 Comments on the Discussion Paper “Measurement Bases for Financial Accounting-Measurement on Initial Recognition”

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