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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
03/05/2010 10-517 Comment letter on EFRAG’s amended draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
180.01 KB
27/09/2010 10-1172 Comment letter on EFRAG’s draft response on the ED Revenue Recognition from Contracts with Customers Letter PDF
230.54 KB
27/09/2010 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 Letter PDF
169.85 KB
23/09/2010 10-890 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Defined Benefit Plans (proposed amendments to IAS 19) Letter PDF
263.11 KB
23/03/2010 10-390 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
195.54 KB
23/09/2010 10-910 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Presentation of Items of Other Comprehensive Income Letter PDF
158.71 KB
23/04/2010 10-495 Comment letter on IFRIC’s Tentative Agenda decision on IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Reversal of disposal group impairment losses relating to goodwill Letter PDF
129.55 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process , , Letter PDF
84.24 KB
22/10/2009 09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing Letter PDF
178.93 KB
28/09/2010 10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income Letter PDF
160.54 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
373.28 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Letter PDF
166.11 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
01/02/2016 2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
81.2 KB
26/04/2012 2012/264 Comment letter to EFRAG on its discussion paper- Accounting for business combinations under common control Letter PDF
213.06 KB
24/09/2019 ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts Letter PDF
340.73 KB
12/10/2016 2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
287.78 KB
28/10/2011 2011/352 Comment letter to EFRAG- EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Letter PDF
36.28 KB
28/10/2011 2011/356 Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Letter PDF
67.23 KB
05/11/2009 09-10121 Comment letter to EFRAG’s draft comment letter on the IASB’s Exposure Draft Improvements to IFRS Letter PDF
240.89 KB