Comment Letters

Comments to the IASB

 2020/12/28 Comments on the IASB’s Discussion Paper “Business Combinations – Disclosures, Goodwill and Impairment”
 2020/11/20 Comments on the Tentative Agenda Decision Relating to IFRS 10 Consolidated Financial Statements and IFRS 16 Leases — Sale and Leaseback of an Asset in a Single-Asset Entity
 2020/9/25 Comments on IASB’s Exposure Draft General Presentation and Disclosures
 2020/5/15 Comments on IASB’s Exposure Draft Interest Rate Benchmark Reform – Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4, and IFRS 16)
 2020/5/13 Comments on the Tentative Agenda Decision Relating to IFRS16 Sale and Leaseback with Variable Payments

Comments to the IFRS Foundation

 icon-angle-right 2020/11/30 Comments on the IFRS Foundation Consultation Paper on Sustainability Reporting
 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”

Comments to the FASB

 2019/10/11 Comments on the FASB’s Invitation to Comment “Identifiable Intangible Assets and Subsequent Accounting for Goodwill”
 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)

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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