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09-780 |
CESR’s response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Measurement |
CESR Archive |
Letter |
DOWNLOAD 208.68 KB |
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09-235 |
CESR’s response to EFRAGs consultation regarding IASB’s Discussion Paper - Preliminary views on Financial Statements Presentation |
CESR Archive |
Letter |
DOWNLOAD 225.56 KB |
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09-404 |
CESR’s response to IASB’s Request for Views on Proposed FASB amendments on Fair Value Measurement and Proposed FASB Amendments to Impairment Requirements for Certain Investments in Debt and Equity Securities |
CESR Archive |
Letter |
DOWNLOAD 131.83 KB |
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09-159 |
CESR’s response to the consultation regarding International Accounting Standards Committee Foundation Review of the Constitution Part 2 |
CESR Archive |
Letter |
DOWNLOAD 279.82 KB |
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09-737 |
CESR’s response to the IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers |
CESR Archive |
Letter |
DOWNLOAD 221.01 KB |
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09-895 |
CESR’s response to the IASB’s Exposure Draft Fair Value Measurement |
CESR Archive |
Letter |
DOWNLOAD 197.22 KB |
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2016/303 |
CL to EFRAG IFRS PS on materiality |
Audit |
Letter |
DOWNLOAD 69.77 KB |
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2016/283 |
CL to EFRAG on IASB ED Amendments to IAS 40 |
Audit |
Letter |
DOWNLOAD 47.96 KB |
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2016/281 |
CL to EFRAG on IASB ED Improvements IFRS Cycle |
Audit |
Letter |
DOWNLOAD 53.25 KB |
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2016/279 |
CL to EFRAG SPS Cash flow issues |
Audit |
Letter |
DOWNLOAD 52.99 KB |
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2016/302 |
CL to IFRS PS on materiality |
Audit |
Letter |
DOWNLOAD 72.14 KB |
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2016/282 |
CL to the IASB ED Amendments to IAS 40 |
Audit |
Letter |
DOWNLOAD 47.37 KB |
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2016/280 |
CL to the IASB ED Improvements IFRS Cycle |
Audit |
Letter |
DOWNLOAD 52.52 KB |
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10-197 |
Comment letter - CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary |
CESR Archive |
Letter |
DOWNLOAD 267.77 KB |
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09-1112 |
Comment letter - EFRAG’s draft comment letter on the IASB’s Exposure Draft Rate-Regulated Activities |
CESR Archive |
Letter |
DOWNLOAD 166.83 KB |
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10-1370 |
Comment letter - EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 |
CESR Archive |
Letter |
DOWNLOAD 187.98 KB |
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10-517 |
Comment letter on EFRAG’s amended draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 |
CESR Archive |
Letter |
DOWNLOAD 180.01 KB |
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10-1172 |
Comment letter on EFRAG’s draft response on the ED Revenue Recognition from Contracts with Customers |
CESR Archive |
Letter |
DOWNLOAD 230.54 KB |
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10-1156 |
Comment letter on EFRAG’s draft response on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities |
CESR Archive |
Letter |
DOWNLOAD 169.85 KB |
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10-890 |
Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Defined Benefit Plans (proposed amendments to IAS 19) |
CESR Archive |
Letter |
DOWNLOAD 263.11 KB |
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