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Submissions & Comment letters

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Date Title Addressee Project
20.10.2026 Exposure Draft: ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive EFRAG –
12.08.2026 Consultation Paper on the Review of insurance disclosures under the Taxonomy Disclosures Delegated Act EU –
12.08.2026 ESMA Consultation Paper on Technical Advice on selected KPIs under the Taxonomy Disclosures Delegated Act ESMA –
07.08.2026 ASCG on IFRS IC’s Tentative Agneda Decisions June 2026 IFRS IC –
23.07.2026 Exposure Draft: Proposed Amendments to the SASB Standards and IFRS S2 Industry- based Guidance ISSB –
15.07.2026 EFRAG’s Discussion Paper “Connectivity of Financial and Sustainability Reporting” EFRAG –
29.01.2026 ASCG on IFRS IC’s Tentative Agenda Decisions November 2025 – Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18) IFRS IC –
25.11.2025 ASCG on IFRS IC’s Tentative Agenda Decisions September 2025 – Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) IFRS IC –
27.05.2026 ASCG comment letter on EFRAG’s “Draft Assessment of the Interest in a Voluntary Template for SMEs at ESAP” EFRAG –
01.04.2026 Reducing reporting burden in European financial reporting law BMJV –
20.04.2026 IASB ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28) IASB –
14.04.2026 Review of the Technical Screening Criteria EU –
29.01.2026 Submission to the TIG: Quantification of anticipated financial effects IFRS Foundation –
29.11.2025 Proposed Amendments to the SASB Standards ISSB –
29.11.2025 Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 ISSB –
25.11.2025 ASCG on IFRS IC’s Tentative Agenda Decisions September 2025 – Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) IFRS IC –
14.10.2025 IASB Request for Information – Post-implementation Review of IFRS 16 Leases IASB –
06.10.2025 ASCG on IFRS IC’s Tentative Agenda Decisions June 2025 – Updates to Agenda Decisions for IFRS 18 IFRS IC –
30.07.2025 ASCG comment letter on EFRAG’s Draft Endorsement Advice on IFRS 19 EFRAG –
15.07.2025 DRSC Comment Letter on EFRAG’s Discussion Paper “The Statement of Cash Flows – Objectives, Uses, and Issues” EFRAG –
18.06.2025 DRSC observations on status of EFRAG’s work on the ESRS revision EFRAG –
19.06.2025 DRSC Statement to ISSB-ED „Amendments to Greenhouse Gas Emissions Disclosures Proposed amendments to IFRS S2“ ISSB –
20.01.2025 IASB ED/2024/7 Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x) IASB –
31.01.2025 ASCG comment letter on the second discussion draft MinStAnpG BMF Mindeststeueranpassungsgesetz (MinStAnpG)
12.03.2025 ED/2024/8 Provisions—Targeted Improvements (Proposed amendments to IAS 37) IASB –
24.03.2025 Proposed amendments to the IFRS Foundation Due Process Handbook IFRS Foundation –
07.11.2024 IASB Exposure Draft ED/2024/4 Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21 EFRAG –
07.11.2024 IASB Exposure Draft ED/2024/4 Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21 IASB –
09.08.2024 ASCG Comment letter on ED/2024/3ED/2024/3 Renewable Electricity Contracts IASB Power Purchase Agreements (Änderungen an IFRS 9)
08.04.2024 ASCG comment letter on EFRAG drafts of two XBRL taxonomies EFRAG –
29.03.2024 ASCG comment letter on the IASB ED/2023/5 – Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) IASB –
05.02.2024 ASCG on IFRS IC’s Tentative Agenda Decisions November 2023 – IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRS 8 Operating Segments IFRS IC –
31.01.2024 ASCG on Draft EFRAG Implementation Guidance – IG 3 List of ESRS datapoints EFRAG –
16.01.2024 ASCG on Draft EFRAG Implementation Guidance – IG 1 Materiality Assessment, IG 2 Value Chain EFRAG –
01.12.2023 ASCG on IASB ED/2023/4 Annual Improvements – Volume 11 EFRAG –
01.12.2023 ASCG on IASB ED/2023/4 Annual Improvements – Volume 11 IASB –
27.10.2023 ASCG on IASB RFI/2023/2 – Post-implementation IFRS 15 Revenue from Contracts with Customer EFRAG –
27.10.2023 ASCG on IASB RFI/2023/2 – Post-implementation IFRS 15 Revenue from Contracts with Customer IASB –
06.10.2023 ASCG on Directive 2013/34/EU of the European Parliament and of the Council as regards the ad-justments of the size criteria for micro, small, medium-sized and large undertakings or groups EC –
27.09.2023 ASCG on RFI/2023/1 PiR IFRS 9 Financial Instruments (Part 2: Impairment) IASB –
01.09.2023 ASCG on ISSB Request for Information – Consultation on Agenda Priorities ISSB –
19.07.2023 ASCG on IASB ED/2023/2 – Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) IASB –
12.07.2023 ASCG on ISSB ED/2023/1 Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates EFRAG –
12.07.2023 ASCG on ISSB ED/2023/1 Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates ISSB –
07.07.2023 ASCG on the ESRS-Drafts of the European Commission (ESRS Set 1) EC –
10.05.2022 Getting it right! Proposals for ensuring the success of EFRAG’s consultation process on European Sustainability Reporting Standards (ESRS) EFRAG European Sustainability Reporting Standards (ESRS) Set 1
19.05.2023 ASCG on IFRS IC Outreach Request on Accounting for Power Purchase Agreements under IFRS 9 IFRS IC –
03.05.2023 ASCG on Draft Taxonomy Environmental Delegated Act – Sustainable investment EC –
27.03.2023 ASCG on EFRAG Discussion Paper Accounting for variable considerations EFRAG –
27.02.2023 ASCG on IASB ED/2023/1 International Tax Reform – Pillar Two Model Rule EFRAG –
27.02.2023 ASCG on IASB ED/2023/1 International Tax Reform – Pillar Two Model Rule IASB –
23.02.2023 ASCG on IASB ED/2022/1 Third edition of the IFRS for SMEs Accounting Standard IASB –
31.01.2023 ASCG on Exposure Drafts on European Sustainability Reporting Standards (ESRS) EU –
10.01.2023 ASCG on IASB project Primary Financial Statements IASB –
26.08.2022 ASCG on the conclusion of the PiR on IFRS 10, IFRS 11 and IFRS 12 IASB –
08.08.2022 ASCG on Exposure Drafts on European Sustainability Reporting Standards (ESRS) EFRAG –
29.07.2022 ASCG on ISSB ED/2022/S2 Climate-related Disclosures ISSB –
29.07.2022 ASCG on ISSB ED/2022/S1 General Requirements for Disclosure of Sustainability-related Financial Information ISSB –
15.07.2022 ASCG on IFRS IC’s Tentative Agenda Decisions June 2022 – Multi-currency groups of insurance contracts (IFRS 17/IAS 21) IFRS IC –
30.06.2022 ASCG on EFRAG DP Better Information on Intangibles – Which is the best way to go EFRAG –
18.05.2022 ASCG on the SEC’s proposal for Climate-Related Disclosures SEC –
17.05.2022 ASCG on EFRAG’s DCL on IFRS IC TADs in the final phase of implementing IFRS 17 Insurance Contracts EFRAG –
17.05.2022 ASCG on IFRS IC’s Tentative Agenda Decisions March 2022 IFRS IC –
12.04.2022 ASCG on IFRS IC’s Tentative Agenda Decisions Februar 2022 – IAS 37 Negative Low Emission Vehicle Credits IFRS IC –
24.03.2022 ASCG on EC legislative proposal for a European Single Access Point (ESAP) EU –
21.03.2022 ASCG on IASB ED/2021/9 Non-current Liabilities with Covenants (Proposed Amendments to IAS 1) IASB –
21.03.2022 ASCG on IASB ED/2021/10 Supplier Finance Arrangements (Proposed Amendments to IAS 7 and IFRS 7) IASB –
31.01.2022 ASCG on IASB ED/2021/7 Subsidiaries without Public Accountability: Disclosures EFRAG –
31.01.2022 ASCG on IASB ED/2021/7 Subsidiaries without Public Accountability: Disclosures IASB –
28.01.2022 ASCG on IASB RfI – Post-implementation Review IFRS 9 – Classification and Measurement IASB –
12.01.2022 ASCG on IASB ED/2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach (Proposed Amendments to IFRS 13 and IAS 19) IASB –
22.11.2021 ASCG on IASB IASB ED/2021/6 Practice Statement Management Commentary EFRAG –
22.11.2021 ASCG on IASB IASB ED/2021/6 Practice Statement Management Commentary IASB –
20.09.2021 ASCG on IASB Request for Information – Third Agenda Consultation EFRAG –
20.09.2021 ASCG on IASB Request for Information – Third Agenda Consultation IASB –
14.09.2021 ASCG on IASB ED/2021/8 Initial Application of IFRS 17 and IFRS 9 EFRAG –
14.09.2021 ASCG on IASB ED/2021/8 Initial Application of IFRS 17 and IFRS 9 IASB –
01.09.2021 ASCG on IASB DP/2020/2 Business Combinations under Common Control EFRAG –
01.09.2021 ASCG on IASB DP/2020/2 Business Combinations under Common Control IASB –
27.07.2021 ASCG on IFRSF ED – Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards IFRS Foundation –
23.07.2021 ASCG on IASB ED/2021/1 Regulatory Assets and Regulatory Liabilities EFRAG –
23.07.2021 ASCG on IASB ED/2021/1 Regulatory Assets and Regulatory Liabilities IASB –
15.07.2021 ASCG on IASB ED/2021/4 Lack of Exchangeability EFRAG –
15.07.2021 ASCG on IASB ED/2021/4 Lack of Exchangeability IASB –
12.07.2021 ASCG on EFRAG Consultation Paper Due Process Procedures for EU Sustainability Reporting Standards-Setting EFRAG –
02.06.2021 ASCG comments on draft delegated act on Art. 8 EU-Tax-VO EC –
10.05.2021 ASCG on Request for Information on the Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities IASB –
19.03.2021 ASCG on IASB ED/2020/4 Lease Liability in a Sale and Leaseback EFRAG –
19.03.2021 ASCG on IASB ED/2020/4 Lease Liability in a Sale and Leaseback IASB –
04.03.2021 ASCG on EC Consultation on European Single Access Point (ESAP) -Questionnaire EC –
04.03.2021 ASCG on EC Consultation on European Single Access Point (ESAP) – Letter of theAdministrative Board EC –
24.02.2021 ASCG on IASB ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 – Proposed amendment to IFRS 16 EFRAG –
24.02.2021 ASCG on IASB ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 – Proposed amendment to IFRS 16 IASB –
25.01.2021 ASCG on EFRAG’s Draft Endorsement Advice on IFRS 17 Insurance Contracts EFRAG –
22.01.2021 ASCG on IFRS IC’s Tentative Agenda Decisions Dezember 2020 – IAS 1 and IAS 38 IFRS IC –
30.09.2020 ASCG on IASB ED/2019/7 General Presentation and Disclosures EFRAG –
11.01.2021 ASCG on EFRAG’s Draft Endorsement Advice on the IASB standard Deferral of Effective Date (amend AS 1) EFRAG –
11.01.2021 ASCG on EFRAG’s Draft Endorsement Advice on the IASB standard Classification of Liabilities as Current or Non-current (amend IAS 1) EFRAG –
06.01.2021 ASCG on EFRAG Consultation Document on the ad personam mandate on potential need for changes to the governance and funding of EFRAG EFRAG –
29.12.2020 ASCG on IFRSF Consultation Paper on Sustainability Reporting IFRS Foundation –
28.12.2020 ASCG on IASB DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment IASB –
06.11.2020 ASCG on IFRS IC’s Tentative Agenda Decision September 2020 – Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10/16) IFRS IC –
30.09.2020 ASCG on IASB ED/2019/7 General Presentation and Disclosures IASB –
28.09.2020 ASCG on IFRS IC’s Tentative Agenda Decision June 2020 – Supply Chain Financing Arrangements IFRS IC –
28.08.2020 ASCG on Draft Regulatory Technical Standard (RTS) “ESG Disclosures” regarding the Sustainable Finance Disclosure Regulation (Delegated Act supplementing Regulation 2019/2088) Europäische Aufsichtsbehörden (ESAs) –
02.06.2020 ASCG on the revision of the non-financial reporting requirements – letter from the ASCG Administrative Board EC –
02.06.2020 ASCG on the revision of the non-financial reporting requirements – Questionnaire EC –
25.05.2020 ASCG on IASB ED/2020/1 Interest-Rate Benchmark Reform—Phase 2 (amend IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) IASB –
22.05.2020 ASCG on IASB ED/2020/3 – Classification of Liabilities as Current or Non-current – Deferral of Effective Date EFRAG –
22.05.2020 ASCG on IASB ED/2020/3 – Classification of Liabilities as Current or Non-current – Deferral of Effective Date IASB –
06.05.2020 ASCG on IASB ED/2020/2 Covid-19-Related Rent Concessions – Proposed amendment to IFRS 16 EFRAG –
06.05.2020 ASCG on IASB ED/2020/2 Covid-19-Related Rent Concessions – Proposed amendment to IFRS 16 IASB –
08.04.2020 ASCG on IFRS IC’s Tentative Agenda Decisions March 2020 – IFRS 16 and IAS 12 IFRS IC –
02.04.2020 ASCG Administrative Board on Cogito paper: Interconnected Standard Setting for Corporate Reporting Accountancy Europe –
26.02.2020 ASCG comments on the inception impact assessment of the proposed changes to the requirements on non-financial corporate reporting EC –
14.01.2020 ASCG on IFRS IC’s Tentative Agenda Decisions November 2019 – IAS 38 and IAS 12 IFRS IC –
22.11.2019 ASCG on IASB ED/2019/6 Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 IASB –
14.11.2019 ASCG on EFRAG Discussion Paper Accounting for Pension Plans with an Asset-Return Promise EFRAG –
11.11.2019 ASCG on IFRS IC’s Tentative Agenda Decision – IFRS16 and Final Agenda Decision – IFRS 15 (September 2019) IFRS IC –
25.10.2019 ASCG on IASB ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Proposed Amendments to IAS 12 EFRAG –
25.10.2019 ASCG on IASB ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Proposed Amendments to IAS 12 IASB –
27.09.2019 ASCG on IASB ED/2019/3 Reference to the Conceptual Framework – Proposed amendments to IFRS 3 IASB –
16.09.2019 ASCG on IASB ED/2019/4 Amendments to IFRS 17 IASB –
19.08.2019 ASCG on IFRS IC’s Tentative Agenda Decisions June 2019 – IFRS 9, IFRS 15 and IFRS 16 IFRS IC –
29.07.2019 ASCG to the IFRS Foundation on Amendments to Due Process Handbook IFRS Foundation –
22.07.2019 ASCG on IASB ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 IASB –
28.06.2019 ASCG to the EFRAG questionnaire on alternative accounting treatments for equity instruments EFRAG –
17.06.2019 ASCG on IASB ED/2019/1 Interest Rate Benchmark Reform (amend IFRS 9 and IAS 39) IASB –
15.05.2019 ASCG on IFRS IC’s Tentative Agenda Decisions March 2019 – IAS 19 and cryptocurrencies IFRS IC –
01.04.2019 ASCG on IASB ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (amend IAS 37) EFRAG –
01.04.2019 ASCG on IASB ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (amend IAS 37) IASB –
14.03.2019 ASCG to Draft EU guidelines on non-financial reporting EC –
11.03.2019 ASCG to EFRAG Discussion Paper Non-exchange Transfers (‘NETs’): A role for societal benefit? EFRAG EFRAG Forschungsprojekt Non-Exchange Transfers
06.02.2019 ASCG on IFRS IC’s Tentative Agenda Decisions November 2018 – IFRS 9 and IFRS 16/IAS 38 IFRS IC –
31.01.2019 ASCG on Report on Climate-related Disclosures (Technical Expert Group on Sustainable Finance) EC –
28.12.2018 ASCG on IASB DP/2018/1 Financial Instruments with Characteristics of Equity IASB Financial Instruments with Characteristics of Equity
30.10.2018 ASCG on IFRS IC’s Tentative Agenda Decisions September 2018 – IFRS 9, IFRS 15 and IAS 37 IFRS IC –
18.07.2018 ASCG on Fitness Check on the EU framework for public reporting by companies – cover letter EU Eignungsprüfung des EU-Vorschriftenrahmens zur Unternehmensberichterstattung
31.07.2018 ASCG on IFRS IC’s Agenda Decision June 2018 – IAS 21 IFRS IC –
18.07.2018 ASCG on Fitness Check on the EU framework for public reporting by companies EC Eignungsprüfung des EU-Vorschriftenrahmens zur Unternehmensberichterstattung
27.06.2018 ASCG on IASB ED/2018/1 Accounting Policy Changes – Amendments to IAS 8 EFRAG –
27.06.2018 ASCG on IASB ED/2018/1 Accounting Policy Changes – Amendments to IAS 8 IASB –
26.06.2018 ASCG on IFRS IC’s discussion on “Voluntary payments” in the March & May 2018 meetings IFRS IC –
18.05.2018 ASCG on EFRAG Discussion Paper Equity Instruments – Impairment and Recycling EFRAG –
17.05.2018 ASCG on IFRS IC’s Tentative Agenda Decision March 2018 – IFRS 9, IAS 12 IFRS IC –
08.03.2018 EU-Fitness-Check on public reporting by companies EC Eignungsprüfung des EU-Vorschriftenrahmens zur Unternehmensberichterstattung
19.01.2018 ASCG on IFRS IC’s Tentative Agenda Decision November 2017 – IFRS 15 IFRS IC –
03.01.2018 ASCG on IASB ED/2017/6 Definition of Material – Amendments to IAS 1 and IAS 8 EFRAG Definition von wesentlich (Definition of Material)
03.01.2018 ASCG on IASB ED/2017/6 Definition of Material – Amendments to IAS 1 and IAS 8 IASB Definition von wesentlich (Definition of Material)
03.01.2018 ASCG on ED/2017/5 Accounting Policies and Accounting Estimates – Amendments to IAS 8 EFRAG Rechnungslegungsmethoden und rechnungslegungsbezogene Schätzungen - Änderungen an IAS 8
03.01.2018 ASCG on ED/2017/5 Accounting Policies and Accounting Estimates – Amendments to IAS 8 IASB Rechnungslegungsmethoden und rechnungslegungsbezogene Schätzungen - Änderungen an IAS 8
22.12.2017 ASCG on EFRAG Discussion Paper Goodwill Impairment Test: Can it be omproved? EFRAG EFRAG Discussion Paper Goodwill Impairment Test
16.05.2014 ASCG on the ESMA Consultation Paper – Guidelines on Alternative Performance Measures ESMA –
03.12.2014 ASCG on Statement on Non-GAAP Financial Measures IOSCO –
27.09.2017 ASCG on IASB DP/2017/1 Disclosure Initiative – Principles of Disclosure EFRAG Angabeninitiative - Principles-of-Disclosure
27.09.2017 ASCG on IASB DP/2017/1 Disclosure Initiative – Principles of Disclosure IASB Angabeninitiative - Principles-of-Disclosure
21.08.2017 ASCG on IASB ED/2017/4 Proceeds before Intended Use – Amendments to IAS 16 EFRAG Proceeds Before Intended Use (Amendments to IAS 16)
21.08.2017 ASCG on IASB ED/2017/4 Proceeds before Intended Use – Amendments to IAS 16 IASB Proceeds Before Intended Use (Amendments to IAS 16)
21.08.2017 ASCG on IFRS IC’s Tentative Agenda Decision June 2017 IFRS IC –
22.05.2017 ASCG on the IASB ED/2017/3 Prepayment Features with Negative Compensation – Amendments to IFRS 9 EFRAG Prepayment Features with Negative Compensation (Amendments to IFRS 9)
22.05.2017 ASCG on the IASB ED/2017/3 Prepayment Features with Negative Compensation – Amendments to IFRS 9 IASB Prepayment Features with Negative Compensation (Amendments to IFRS 9)
08.05.2017 ASCG on the EU consultation regarding the Operations of the European Supervisory Authorities (ESA) EU –
12.05.2017 ASCG on IFRS IC’s Tentative Agenda Decision March 2017 IFRS IC –
06.12.2016 ASCG on Endorsement to Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Amendments to IFRS 4 EFRAG Indossierung Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts
10.10.2016 ASCG on IASB ED/2016/1 Definition of a Business and Accounting for Previously Held Interests – Amendments to IFRS 3 and IFRS 11 EFRAG Definition of a Business and Accounting for Previously Held Interests
30.11.2010 GASB on The Annual Improvements Process – Due Process Handbook IASB –
07.06.2005 GASB on the SME Questionnaire IASB –
14.07.2005 GASB on the SME Questionaire IASB –
15.12.2006 GASB on the Staff Draft of an Exposure Draft International Financial Reporting Standard for SMEs IASB –
01.10.2004 GASB on the SME Project IASB –
17.02.2006 GASB on the SME Project IASB –
23.09.2008 GASB on the Review of the Constitution IASB –
20.04.2009 GASB on the Request for views on Proposed FASB Amendments on Fair Value Measurement IASB –
25.07.2011 GASB on the Report of the Trustees’ Strategy Review IASB –
25.02.2009 GASB on the IASB ED Amendments to IFRIC 9 and IFRIC 16 IASB –
09.11.2016 ASCG on the Draft Endorsement Advice on Classification and Measurement of Share based Payment Transactions – Amendments to IFRS 2 EFRAG Indossierung IFRS 2 Amendments 2016
18.05.2006 GASB on IFRS ED 8 Operating Segments IASB –
31.05.2005 GASB on IFRS 6 – Exploration for and Evaluation of Mineral Resources IASB –
27.03.2007 GASB on the IASB-Project Consolidation IASB –
11.04.2011 GASB on the IASB Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment – Financial Instruments: Impairment IASB –
30.11.2011 GASB on the IASB Request for Views: Agenda Consultation 2011 IASB IASB Agenda Consultation 2011
31.01.2011 GASB on the IASB Request for Views on Effective Dates and Transition Methods IASB –
28.08.2009 GASB on the IASB Request for Information ‘Expected loss Model’ – Impairment of Financial Assets: Expected Cash Flow Approach IASB –
15.11.2011 GASB on IASB ED/2011/5 Government Loans – Amendments to IFRS 1 IASB –
29.11.2011 GASB on IASB ED/2011/4 Investment Entities IASB –
19.10.2011 GASB on IASB ED/2011/3 Mandatory Effective Date of IFRS 9 IASB –
21.10.2011 GASB on IASB ED/2011/2 Improvements to IFRSs (Project Cycle 2009-2011) IASB Annual Improvements 2009-2011
31.03.2011 GASB on IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities IASB –
20.12.2010 GASB on IASB ED/2010/9 Leases IASB IFRS 16 Leases
03.12.2010 GASB on IASB ED/2010/8 Insurance Contracts IASB IFRS 17 Insurance Contracts
07.09.2010 GAB on IASB ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements IASB Fair Value Measurement
22.10.2010 GASB on IASB ED/2010/6 Revenue from Contracts with Customers IASB –
29.09.2010 GASB on IASB ED/2010/5 Presentation of Items of Other Comprehensive Income – Amendments to IAS 1 IASB –
09.07.2010 GASB on IASB ED/2010/4 Fair Value Option for Financial Liabilities IASB –
07.09.2010 GASB on IASB ED/2010/3 Amendments to IAS 19 Defined Benefit Plans IASB –
10.03.2011 GASB on IASB ED/2010/13 Hedge Accounting IASB –
01.11.2010 GASB on IASB ED/2010/11 Deferred Tax: Recovery of Underlying Assets – Amendments to IAS 12 IASB –
27.10.2010 GASB on IASB ED/2010/10 amend IFRS 1 Removal of Fixed Dates for First-time Adopters IASB –
19.04.2010 GASB on IASB ED/2010/1 Amendments to IAS 37 Measurement of Liabilities in IAS 37 IASB –
04.09.2009 GASB on IASB ED/2009/9 Amendments to IAS 32 Classification of Rights Issues IASB –
14.09.2009 GASB on IASB ED/2009/7 Financial Instruments: Classification and Measurement IASB –
10.03.2010 GASB on IASB ED/2009/6 Management Commentary IASB –
25.09.2009 GASB on IASB ED/2009/5 Fair Value Measurement IASB Fair Value Measurement
06.07.2009 GASB on IASB ED/2009/4 Amendments to IFRIC 14 – IAS 19 IASB –
13.07.2009 GASB on IASB ED/2009/3 Derecognition – Amendments to IAS 39 and IFRS 7 IASB –
29.07.2009 GASB on IASB ED/2009/2 Income Tax IASB –
09.12.2009 GASB on IASB ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendments to IFRS 1 IASB –
29.06.2010 GASB on IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment IASB –
16.11.2009 GASB on IASB ED/2009/11 Improvements to IFRSs (Project Cycle 2008-2010) IASB –
30.09.2009 GASB on IASB ED/2009/10 Amendments to IAS 19 Discount Rate for Employee Benefits IASB IAS 19 (amend) Employee Benefits
14.07.2010 GASB on IASB ED 2010/2 Conceptual Framework for Financial Reporting – The Reporting Entity IASB ED 2010/2 Conceptual Framework for Financial Reporting – The Reporting Entity IASB –
01.09.2009 GASB on IASB DP/2009/2 Credit Risk in Liability Measurement IASB –
14.07.2009 GASB on IASB DP/2009/1 Preliminary Views on Leases IASB IFRS 16 Leases
24.06.2009 GASB on IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers IASB IFRS 15 Revenue from Contracts with Customers
07.04.2009 GASB on IASB DP Preliminary Views on Financial Statement Presentation IASB –
14.02.2006 GASB on IASB Discussion Paper Management Commentary – Draft IASB –
10.04.2006 GASB on the IASB Discussion Paper Management Commentary – final version IASB –
07.11.2008 GASB on IASB ED of Proposed Improvements to IFRSs (Project Cycle 2007-2009) IASB –
29.03.2017 GASB on FRC DP Improving the Statements of Cash Flows FRC –
04.01.2008 GASB on IASB ED of Proposed Improvements to IFRS IASB –
01.04.2008 GASB on IASB ED of Proposed Improvements to IAS 38 – Advertising and Promotional Activities and to IAS 19 – Curtailments and Negative Past Service Cost IASB –
16.07.2004 GASB on IASB ED Scope IFRS 3 Business Combinations IASB –
26.09.2008 GASB on IASB ED of an improved Conceptual Framework for Financial Reporting – Phase A IASB –
14.12.2007 GASB on IASB ED IFRS for SMEs – Part III IASB –
14.12.2007 GASB on IASB ED IFRS for SMEs – Part II IASB –
14.12.2007 GASB on IASB ED IFRS for SMEs – Part I IASB –
07.10.2008 GASB on IASB ED IFRS for SMEs IASB –
16.01.2009 GASB on IASB ED Amendments to IFRS 5 Discontinued Operations IASB –
02.06.2006 GASB on IASB ED Vesting Conditions and Cancellations – Amendments to IFRS 2 IASB –
27.02.2008 GASB on IASB ED IFRS 2 – Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions – Amendments to IFRS 2 and IFRIC 11 IASB –
26.02.2008 GASB on IASB ED Amendments to IFRS 1 and IAS 27 IASB –
13.01.2009 GASB on IASB ED Additional Exemptions for First-time Adopters – Amendments to IFRS 1 IASB –
10.01.2008 GASB on IASB ED Amendments to IAS 39: Recognition and Measurement: Hedge Accounting IASB –
08.10.2004 GASB on IASB ED Financial Guarantee Contracts and Credit Insurance – Amendments to IAS 39 and IFRS 4 IASB –
08.10.2004 GASB on IASB ED Cash Flow Hedge Accounting of Forecast Intragroup Transactions – Amendments to IAS 39 IASB –
27.10.2005 GASB on IASB ED Amendments to IAS 37 and IASB ED Amendments to IAS 19 IASB –
20.10.2006 GASB on IASB ED Amendments to IAS 32 and IAS 1: Financial Instruments Puttable at Fair Value IASB –
19.03.2009 GASB on IASB ED Relationships with the State – Amendments to IAS 24 IASB –
29.05.2007 GASB on IASB ED State-controlled Entities and the Definition of a Related Party – Amendments to IAS 24 IASB –
28.09.2006 GASB on IASB ED Amendments to IAS 23 Borrowing Costs IASB –
17.07.2006 GASB on IASB ED Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation IASB –
19.04.2007 GASB on IASB ED Cost of an Investment in a Subsidiary – Amendments to IFRS 1 First-time Adoption of IFRS IASB –
15.12.2008 GASB on IASB ED Improving Disclosures about Financial Instruments – Amendments to IFRS 7 IASB –
14.01.2009 GASB on IASB ED Investments in Debt Instruments – Amendments to IFRS 7 IASB –
20.01.2009 GASB on IASB ED Embedded Derivatives – Amendments to IFRIC 9 and IAS 39 IASB –
26.11.2008 GASB on IASB ED Simplifying Earnings per Share – Amendments to IAS 33 IASB –
07.01.2008 GASB on IASB ED 9 Joint Arrangements IASB –
18.10.2004 GASB on IASB ED 7 Financial Instruments: Disclosures IASB –
17.09.2003 GASB on IASB ED 5 – Insurance Contracts IASB IFRS 17 Insurance Contracts
24.10.2003 GASB on IASB ED 4 – Disposal of Non-current Assets and Presentation of Discontinued Operations IASB –
23.03.2009 GASB on IASB ED 10 Consolidated Financial Statements IASB –
26.07.2005 GASB on Due Process of IASB – Draft Handbook of Consultative Arrangements IASB –
10.10.2005 GASB on IASB Draft Technical Correction 1: Proposed Amendments to IAS 21 IASB –
26.07.2005 GASB on the Draft Memorandum of Understanding on the role of Accounting Standard-Setters and their relationship with the IASB IASB –
19.09.2008 GASB on IASB DP Reducing Complexity in Reporting Financial Instruments IASB –
10.12.2007 GASB on IASB DP Preliminary Views on Insurance Contracts – Part 1: Invitation to Comment and main text IASB IFRS 17 Insurance Contracts
10.11.2006 GASB on IASB DP Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information IASB Rahmenkonzept (Conceptual Framework)
30.09.2008 GASB on IASB DP Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity IASB Rahmenkonzept (Conceptual Framework)
24.09.2008 GASB on IASB DP Preliminary Views on Amendments to IAS 19 Employee Benefits IASB IAS 19 (amend) Employee Benefits
19.05.2006 GASB on IASB DP Measurement Bases for Financial Reporting – Measurement on Initial Recognition IASB –
14.05.2008 GASB on IASB DP Financial Instruments with Characteristics of Equity IASB Financial Instruments with Characteristics of Equity (alt)
04.09.2008 GASB on IASB DP Financial Instruments with Characteristics of Equity – Analysis of the comment letters received on the PAAinE Discussion Paper “Distinguishing between Liabilities and Equity” IASB Financial Instruments with Characteristics of Equity (alt)
09.05.2007 GASB on IASB DP Fair Value Measurements- Part 1: Invitation to Comment and relevant IFRS guidance IASB Fair Value Measurement
13.05.2004 GASB on IASB Deliberative Processes IASB –
11.04.2011 GASB on the Consultative Report on the Review of the IFRS Foundation’s Governance IFRS Foundation –
30.11.2009 GASB on the Constitutional Review Part 2 – Proposals for Enhanced Public Accountability IFRS Foundation –
11.02.2005 GASB on the Constitutional Review – Proposals for Change IFRS Foundation –
26.03.2004 GASB on the Constitutional Review IFRS Foundation –
19.07.2004 GASB on IASB ED Financial Instruments: Recognition and Measurement: The Fair Value Option – Amendments to IAS 39 IASB –
23.07.2004 GASB on IASB ED Actuarial Gains and Losses, Group Plans and Disclosures – Amendments to IAS 19 IASB –
27.10.2005 GASB on IASB ED Amendments to IFRS 3 Business Combinations and ED Amendments to IAS 27 Consolidated and Separate Financial Statements IASB –
26.11.2012 ASCG on the IASB Request for Information Comprehensive Review of the IFRS for SMEs IASB IFRS for SMEs - Comprehensive Review
06.06.2014 ASCG on the IASB Request for Information – PiR: IFRS 3 Business Combinations IASB Post-implementation Review (PiR) IFRS 3 Business Combinations
30.11.2015 ASCG on IFRSF Request for Views: Trustees’ Review of Structure and Effectiveness: Issues for the Review IASB –
20.12.2012 ASCG to the IFRS Foundation: Proposals to Establish an Accounting Standards Advisory Forum IFRS Foundation –
03.02.2016 ASCG on the IFRS Taxonomy Due Process of the IFRS Foundation IFRS Foundation –
12.11.2012 ASCG to the IASB Review Draft Hedge Accounting IASB IAS 39 Replacement (3): Hedge Accounting
19.11.2015 ASCG on the IASB Request for Views: 2015 Agenda Consultation IASB IASB Agenda Consultation 2015
16.01.2015 ASCG on IASB ED Remeasurement at a plan amendment, curtailment or settlement – Amendments to IAS 19 IASB Plan Amendment, Curtailment or Settlement (Amendment to IAS 19)
23.02.2017 ASCG on IASB ED/2017/01 Annual Improvements to IFRS Standards 2015-2017 Cycle IASB Annual Improvements 2015-2017
07.10.2016 ASCG on IASB ED/2016/1 Definition of a Business and Accounting for Previously Held Interests – Amendments to IFRS 3 and IFRS 11 IASB Definition of a Business and Accounting for Previously Held Interests
16.02.2016 ASCG on IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements IASB –
08.10.2015 ASCG on IASB ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 IASB Investment Entities - Applying the Consolidation Exception
23.10.2015 ASCG on IASB ED/2015/6 Clarifications to IFRS 15 IASB Clarifications to IFRS 15 Revenue from Contracts with Customer
13.10.2015 ASCG on IASB ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan – Amendments to IAS 19 and IFRIC 14 IASB Plan Amendment, Curtailment or Settlement (Amendment to IAS 19)
24.11.2015 ASCG on IASB ED/2015/4 Updating References to the Conceptual Framework IASB Rahmenkonzept (Conceptual Framework)
24.11.2015 ASCG on IASB ED/2015/3 Conceptual Framework for Financial Reporting IASB Rahmenkonzept (Conceptual Framework)
26.06.2015 ASCG on IASB ED/2015/2 Effective Date of IFRS 15 – Amendments to IFRS 15 IASB Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
08.02.2016 ASCG on IASB ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Amendments to IFRS 4 IASB IFRS 17 Insurance Contracts
04.01.2016 ASCG on IASB ED/2015/10 Annual Improvements to IFRSs – 2014-2016 Cycle IASB Annual Improvements 2014-2016
09.06.2015 ASCG on IASB ED/2015/1 Classification of Liabilities – Amendments to IAS 1 IASB Klassifizierung von Schulden (Änderungen an IAS 1)
26.03.2015 ASCG on IASB ED/2014/6 Disclosure Initiative – Amendments to IAS 7 IASB –
16.03.2015 ASCG on IASB ED/2014/5 Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2 IASB Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
16.01.2015 ASCG on IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value – Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and IE for IFRS 13 IASB Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
21.11.2014 ASCG on IASB ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses – Amendments to IAS 12 IASB Recognition of Deferred Tax Assets for Unrealised Losses – Amendments to IAS 12
11.09.2014 ASCG on IASB ED/2014/2 Investment Entities: Applying the Consolidation Exception – Amendments to IFRS 10 and IAS 28 IASB Investment Entities - Applying the Consolidation Exception
27.06.2014 ASCG on IASB ED/2014/1 Disclosure Initiative – Amendments to IAS 1 IASB –
14.02.2014 ASCG on IASB ED/2013/9 IFRS for SMEs – Amendments IASB IFRS for SMEs - Comprehensive Review
14.10.2013 ASCG on IASB ED/2013/8 Agriculture: Bearer Plants – Amendments to IAS 16 and IAS 41 IASB Proceeds Before Intended Use (Amendments to IAS 16)
22.10.2013 ASCG on IASB ED/2013/7 Insurance Contracts IASB IFRS 17 Insurance Contracts
13.09.2013 ASCG on IASB ED/2013/6 Leases IASB IFRS 16 Leases
05.09.2013 ASCG on IASB ED/2013/5 Regulatory Deferral Accounts IASB –
12.07.2013 ASCG on IASB ED/2013/4 Defined Benefit Plans: Employee Contributions – Amendments to IAS 19 IASB IAS 19 Defined Benefit Plans: Employee Contributions
01.07.2013 ASCG on IASB ED/2013/3 Financial Instruments: Expected Credit Losses IASB –
22.03.2013 ASCG on IASB ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting – Amendments to IAS 39 and IFRS 9 IASB Novation of Derivatives and Continuation of Hedge Accounting
14.02.2014 ASCG on IASB ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle IASB Annual Improvements 2012-2014
27.01.2014 ASCG on IASB ED/2013/10 Equity Method in Separate Financial Statements – Amendments to IAS 27 IASB Separate Financial Statements (Equity Method)
08.03.2013 ASCG on IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets – Amendments to IAS 36 IASB –
19.03.2013 ASCG on IASB ED/2012/7 Acquisition of an Interest in a Joint Operation – Amendments to IFRS 11 IASB Acquisition of an Interest in a Joint Operation
08.03.2013 ASCG on IASB ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28 IASB Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
19.03.2013 ASCG on IASB ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38 IASB Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)
28.03.2013 ASCG on IASB ED/2012/4 Classification and Measurement – Amendments to IFRS 9 IASB Prepayment Features with Negative Compensation (Amendments to IFRS 9)
08.02.2013 ASCG on IASB ED/2012/3 Equity Method: Share of Other Net Asset Changes – Amendments to IAS 28 IASB Equity Method: Share of Other Net Asset Changes
12.02.2013 ASCG on IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle IASB Annual Improvements 2011-2013
07.09.2012 ASCG on IASB ED/2012/1 Annual Improvements to IFRSs 2010-2012 Cycle IASB Annual Improvements 2010-2012
08.03.2012 ASCG on IASB ED/2011/7 Transition Guidance – Amendments to IFRS 10 IASB –
19.03.2012 ASCG on IASB ED/2011/6 Revenue from Contracts with Customer IASB Clarifications to IFRS 15 Revenue from Contracts with Customer
21.01.2015 ASCG on IASB DP/2014/2 Reporting the Financial Effects of Rate Regulation IASB IFRS 20 Regulatorische Vermögenswerte und Regulatorische Schulden
20.10.2014 ASCG on IASB DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging IASB Finanzinstrumente: Risk Mitigation Accounting (zuvor: Dynamic Risk Management)
06.09.2012 ASCG on IASB and IFRS IC Due Process Handbook IASB –
14.01.2014 ASCG on IASB DP/2013/1 A Review of the Conceptual Framework for Financial Reporting IASB Rahmenkonzept (Conceptual Framework)
04.01.2016 ASCG on IASB ED/2015/9 Transfers of Investment Property – Amendments to IAS 40 IASB Transfers of Investment Property (Amendments to IAS 40)
25.07.2011 GASB on the Report of the Trustees’ Strategy Review: IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade EFRAG –
25.02.2009 GASB on IASB ED/2009/01: Postimplementation Revisions to IFRIC Interpretations – Amendments to IFRIC 9 and IFRIC 16 EFRAG –
21.03.2007 GASB on PAAinE DP The Performance Reporting Debate: What (if anything) is wrong with the good old income statement? EFRAG –
15.07.2008 GASB on PAAinE DP The Financial Reporting of Pensions EFRAG IAS 19 (amend) Employee Benefits
21.12.2009 GASB on PAAinE DP Performance Reporting EFRAG DRS 20 Konzerlagebericht
13.03.2007 GASB on PAAinE DP Elements of the Framework Debate: The Conceptual Framework: Starting from the right place? EFRAG Rahmenkonzept (Conceptual Framework)
05.01.2007 GASB on the Adoption of IFRS 8 Operating Segments EFRAG Post Implementation Review (PIR) IFRS 8 Operating Segments
14.09.2005 GASB on the Adoption of IFRS 7 – Financial Disclosures and on the Amendment to IAS 1 Presentation of Financial Statements EFRAG –
25.09.2008 GASB on the Adoption of IFRS 3 (Revised) Business Combinations EFRAG Business Combinations under Common Control (EFRAG)
17.10.2007 GASB on IFRIC D22 Hedge of a Net Investment in a Foreign Operation EFRAG –
17.10.2007 GASB on IFRIC D21 Real Estate Sales EFRAG –
25.10.2006 GASB on IFRIC D19 IAS 19 – The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements EFRAG IAS 19 (amend) Employee Benefits
27.03.2006 GASB on IFRIC D18 Interim Financial Reporting and Impairment EFRAG IAS 39 Replacement (2): Impairment
16.03.2006 GASB on the Adoption of IFRIC 9 Reassessment of Embedded Derivatives EFRAG Novation of Derivatives and Continuation of Hedge Accounting
16.02.2006 GASB on the Adoption of IFRIC 8 Scope of IFRS 2 EFRAG Indossierung IFRS 2 Amendments 2016
09.01.2006 GASB on the Adoption of IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economics EFRAG –
14.09.2005 GASB on the Adoption of IFRIC 6 Liabilities arising from Participating in a Specific Market- Waste Electrical and Electronic Equipment EFRAG –
20.09.2007 GASB on the Adoption of IFRIC 13 Customer Loyalty Programmes and IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset EFRAG –
06.03.2007 GASB on the Adoption of IFRIC 12 Service Concession Arrangements EFRAG –
08.01.2006 GASB on the Adoption of IFRIC 11 – IFRS 2 Group and Treasury Share Transactions EFRAG Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
13.10.2006 GASB on the Adoption of IFRIC 10 Interim Financial Reporting EFRAG IFRS 14 Regulatory Deferral Accounts
30.11.2011 GASB on the IASB Request for Views: Agenda Consultation 2011 EFRAG IASB Agenda Consultation 2011
31.01.2011 GASB on the IASB Request for Views on Effective Dates and Transition Methods EFRAG –
29.11.2011 GASB on IASB ED/2011/4 Investment Entities EFRAG Investment Entities - Applying the Consolidation Exception
20.04.2011 GASB on IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities EFRAG IAS 32 Offsetting
03.12.2010 GASB on IASB ED/2010/8 Insurance Contracts EFRAG IFRS 17 Insurance Contracts
27.08.2010 GASB on IASB ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements EFRAG Fair Value Measurement
10.03.2011 GASB on IASB ED/2010/13 Hedge Accounting EFRAG IAS 39 Replacement (3): Hedge Accounting
01.11.2010 GASB on IASB ED/2010/11 Deferred Tax: Recovery of Underlying Assets – Amendments to IAS 12 EFRAG –
27.10.2010 GASB on IASB ED/2010/10 Removal of Fixed Dates for First-time Adopters – Amendments to IFRS 1 EFRAG –
19.04.2010 GASB on IASB ED/2010/1 Measurement of Liabilities in IAS 37 – Amendments to IAS 37 EFRAG –
19.03.2010 GASB on IASB ED/2010/1 Amendments to IAS 37 Measurement of Liabilities in IAS 37 EFRAG –
16.02.2010 GASB on IASB ED/2009/6 Management Commentary EFRAG –
13.07.2009 GASB on IASB ED/2009/4 Prepayments of a Minimum Funding Requirement – Amendments to IFRIC 14 – IAS 19 EFRAG Plan Amendment, Curtailment or Settlement (Amendment to IAS 19)
13.07.2009 GASB on IASB ED/2009/3 Derecognition – Amendments to IAS 39 and IFRS 7 EFRAG –
10.12.2009 GASB on IASB ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendments to IFRS 1 EFRAG –
16.11.2009 GASB on IASB ED/2009/11 Improvements to IFRSs (Project Cycle 2008-2010) EFRAG –
30.09.2009 GASB on IASB ED/2009/10 Discount Rate for Employee Benefits – Amendments to IAS 19 EFRAG IAS 19 Employee Benefits - Actuarial assumptions: discount rate
31.08.2009 GASB on IASB DP/2009/2 Credit Risk in Liability Measurement EFRAG –
15.07.2009 GASB on IASB DP/2009/1 Preliminary Views on Leases EFRAG IFRS 16 Leases
29.06.2009 GASB on IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers EFRAG IFRS 15 Revenue from Contracts with Customers
07.04.2009 GASB on IASB DP Preliminary Views on Financial Statement Presentation EFRAG DRS 20 Konzerlagebericht
22.05.2007 GASB on the Adoption of IAS 23 Borrowing Costs (revised March 2007) EFRAG –
19.04.2010 GASB on the Advice on compatibility of the IFRS for SMEs and the EU Accounting Directives EFRAG IFRS for SMEs - Comprehensive Review
23.09.2008 GASB on the EFRAG Proposal for Public Consultation on 2013 Strengthening the European Contribution to the International Standard-setting Process EFRAG –
02.02.2004 GASB on the Adoption of the revised International Accounting Standards EFRAG –
10.03.2017 ASCG on the Draft Endorsement Advice regarding IFRS 16 Leases EFRAG –
29.06.2015 ASCG on the Draft Endorsement Advice regarding IFRS 9 Financial Instruments EFRAG –
18.06.2015 ASCG on the Draft Endorsement Advice regarding Investment Entities – Amendments to IFRS 10, IFRS 12 and IAS 28 EFRAG Investment Entities - Applying the Consolidation Exception
13.04.2015 ASCG on the Draft Endorsement Advice regarding Disclosure Initiative – Amendments to IAS 1 EFRAG –
16.01.2015 ASCG on the Draft Endorsement Advice regarding IFRS 15 Revenue from Contracts with Customers EFRAG –
20.11.2014 ASCG on the Draft Endorsement Advice on Annual Improvements to IFRSs 2012-2014 Cycle EFRAG Annual Improvements 2012-2014
20.11.2014 ASCG on the Draft Endorsement Advice on Equity Method in Separate Financial Statements – Amendments to IAS 27 EFRAG –
04.09.2014 ASCG on the Draft Endorsement Advice on Agriculture: Bearer Plants – Amendments to IAS 16 and IAS 41 EFRAG –
17.07.2014 ASCG on the Draft Endorsement Advice on Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38 EFRAG –
15.07.2014 ASCG on the Draft Endorsement Advice on Accounting for Acquisitions of Interests in Joint Operations – Amendments to IFRS 11 EFRAG –
26.02.2014 ASCG on the Draft Endorsement Advice on Annual Improvements to IFRSs 2010-2012 Cycle EFRAG Indossierung Annual Improvements 2010-2012
26.02.2014 ASCG on the Draft Endorsement Advice on Annual Improvements to IFRSs 2011-2013 Cycle EFRAG Indossierung Annual Improvements 2011-2013
17.01.2014 ASCG on the Draft Endorsement Advice on Amendments to IAS 19 Defined Benefit Plans: Employee Contributions EFRAG IAS 19 (amend) Employee Benefits
02.09.2013 ASCG on the Draft Endorsement Advice on IFRIC 21 Levies EFRAG IFRIC 21 - Levies
11.07.2013 ASCG on the Draft Endorsement Advice on Novation of Derivatives and Continuation of Hegde Accounting – Amendments to IAS 39 and IFRS 9 EFRAG –
11.07.2013 ASCG on the Draft Endorsement Advice on Recoverable Amount Disclosures for Non-Financial Assets – Amendments to IAS 36 –
24.01.2013 ASCG on the Draft Endorsement Advice on Investment Entities – Amendments to IFRS 10, IFRS 12 and IAS 27 EFRAG Consolidation - Investment Entities
16.08.2012 ASCG on the Draft Endorsement Advice on Transition Guidance – Amendments to IFRS 10, IFRS 11 and IFRS 12 EFRAG Consolidation - Investment Entities
25.07.2012 ASCG on the Draft Endorsement Advice on Annual Improvements to IFRSs 2009-2011 Cycle EFRAG Indossierung Annual Improvements 2009-2011
08.05.2012 ASCG on the Draft Endorsement Advice on Amendments to IFRS 1 Government Loans EFRAG –
16.03.2012 ASCG on the Draft Endorsement Advice on Consolidation Package EFRAG Consolidation Package - IFRS 10, 11, 12 und IAS 27, 28
21.02.2012 ASCG on the Draft Endorsement Advice on Offsetting Financial Assets and Financial Liabilities – Amendments to IAS 32 and Disclosures – Offsetting – Amendments to IFRS 7 IAS 32 Offsetting
04.01.2012 ASCG on the Draft Endorsement Advice on Severe Hyperinflation and Removal of Fixed Dates for First-time adopters – Amendments to IFRS 1 EFRAG –
13.12.2011 ASCG on the Draft Endorsement on IFRS 13 Fair Value Measurement EFRAG Fair Value Measurement
13.12.2011 ASCG on the Draft Endorsement Advice on Amendments to IAS 12 Deferred Tax: Recovery of Underlying Assets EFRAG –
08.12.2011 ASCG on the Draft Endorsement Advice on IFRIC 20 Stripping costs in the production phase of a mine –
05.10.2011 ASCG on the Draft Endorsement Advice on Amendments to IAS 1 Presentation of Other Comprehensive Income EFRAG FSP - Presentation of items of other comprehensive income
27.09.2011 ASCG on the Draft Endorsement Advice on Amendments to IAS 19 Employee Benefits EFRAG IAS 19 (amend) Employee Benefits
15.06.2010 ASCG on the Draft Endorsement Advice on Improvements to IFRS – 2008-2010 EFRAG –
20.01.2010 ASCG on the Draft Endorsement Advice on Amendments to IFRIC 14 Prepayments of a Minimum Funding Requirement EFRAG –
18.01.2010 ASCG on the Draft Endorsement Advice on IFRIC 19 Extinguishing Financial Liablities with Equity Instruments EFRAG –
18.01.2010 ASCG on the Draft Endorsement Advice on IAS 24 revised Related Party Disclosures EFRAG –
11.11.2009 ASCG on the Draft Endorsement Advice on IFRS 9 Financial Instruments EFRAG –
03.11.2009 ASCG on the Draft Endorsement Advice on Amendments to IAS 32 Classification of Rights Issues –
21.11.2007 GASB on IASB ED IFRS for SMEs EFRAG IFRS for SMEs - Comprehensive Review
10.11.2008 GASB on the IASB ED of Proposed Improvements to IFRSs (Project Cycle 2007-2009) EFRAG –
01.04.2008 GASB on the IASB ED of Proposed Improvements to IFRS EFRAG –
26.09.2008 GASB on the IASB ED of an improved Conceptual Framework for Financial Reporting – Chapter 1: The Objective of Financial Reporting, and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information EFRAG –
16.01.2009 GASB on the IASB ED on Amendments to IFRS 5 Discontinued Operations EFRAG –
27.02.2008 GASB on the IASB ED on Amendments to IFRS 2 Shared-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions EFRAG –
26.02.2008 GASB on the IASB ED on Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements EFRAG –
13.01.2009 GASB on the IASB ED on Amendments to IFRS 1 Additional Exemptions for First-time Adopters EFRAG –
07.01.2008 GASB on the IASB ED on Amendments to IAS 39: Recognition and Measurement: Identification of Exposures Qualifying for Hedge Accounting EFRAG IAS 39 Replacement (3): Hedge Accounting
19.03.2009 GASB on the IASB ED on Amendments to IAS 24 Relationships with the State EFRAG –
29.05.2007 GASB on the IASB ED on Amendments to IAS 24 Related Party Disclosures EFRAG –
19.04.2007 GASB on the IASB ED on Amendments to IFRS 1 First-time Adoption of IFRS EFRAG –
15.12.2008 GASB on the IASB ED on Amendments to IFRS 7 Improving Disclosures about Financial Instruments EFRAG –
14.01.2009 GASB on the IASB ED on Amendments to IFRS 7 – Investments in Debt Instruments EFRAG –
20.01.2009 GASB on the IASB ED on Amendments to IFRIC 9 and IAS 39 – Embedded Derivatives EFRAG IAS 39 Replacement (3): Hedge Accounting
26.11.2008 GASB on the IASB ED on Amendments to IAS 33 Simplifying Earnings per Share EFRAG –
07.01.2008 GASB on the IASB ED 9 Joint Arrangements EFRAG Joint Ventures
23.03.2009 GASB on the IASB ED 10 Consolidated Financial Statements EFRAG Consolidation - Investment Entities
10.12.2007 GASB on the IASB DP Preliminary Views on Insurance Contracts – Part 1: Invitation to Comment and main text EFRAG IFRS 17 Insurance Contracts
30.09.2008 GASB on the IASB DP Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity EFRAG –
14.10.2008 GASB on the Adoption of the Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures EFRAG –
25.09.2008 GASB on the Adoption of the Amendments to IAS 27 Consolidated and Separate Financial Statements EFRAG Consolidation Package - IFRS 10, 11, 12 und IAS 27, 28
18.10.2007 GASB on the Adoption of Amendments to IAS 1 Presentation of Financial Statements (rev. 06.09.07) EFRAG –
31.10.2005 GASB on Achieving Consistent Application of IFRS in the EU EFRAG –
26.11.2012 ASCG on the IASB Request for Information Comprehensive Review of the IFRS for SMEs EFRAG IFRS for SMEs - Comprehensive Review
03.02.2016 ASCG on the IFRS Taxonomy Due Process der IFRS Foundation EFRAG –
19.01.2016 ASCG on the IFRIC DI/2015/2 Foreign Currency Transactions and Advance Consideration EFRAG IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration
07.01.2016 ASCG on the IFRIC DI/2015/1 Uncertainty over Income Tax Treatments EFRAG IFRIC 23 Uncertainty over Income Tax Treatments - Interpretation zu IAS 12
25.09.2012 ASCG on the IFRIC DI/2012/2 Put Options Written on Non-controlling Interests EFRAG Put Options Written on Non-Controlling Interests (DI/2012/2)
06.09.2012 ASCG on the IFRIC DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market EFRAG IFRIC 21 - Levies
10.11.2015 ASCG on the IASB Request for Views: 2015 Agenda Consultation EFRAG IASB Agenda Consultation 2015
20.02.2017 ASCG on the IASB ED/2017/01 Annual Improvements to IFRS Standards 2015-2017 Cycle EFRAG Annual Improvements 2015-2017
16.02.2016 ASCG on the IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements EFRAG DRS 20 Konzerlagebericht
08.10.2015 ASCG on the IASB ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 EFRAG Consolidation Package - IFRS 10, 11, 12 und IAS 27, 28
23.10.2015 ASCG on the IASB ED/2015/6 Clarifications to IFRS 15 EFRAG Clarifications to IFRS 15 Revenue from Contracts with Customer
13.10.2015 ASCG on the IASB ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan – Amendments to IAS 19 and IFRIC 14 EFRAG IAS 19 (amend) Employee Benefits
26.06.2015 ASCG on the IASB ED/2015/2 Effective Date of IFRS 15 – Amendments to IFRS 15 EFRAG Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
21.12.2015 ASCG on the IASB ED/2015/10 Annual Improvements to IFRS – 2014-2016 Cycle EFRAG Annual Improvements 2014-2016
09.06.2015 ASCG on the IASB ED/2015/1 Classification of Liabilities – Amendments to IAS 1 EFRAG Klassifizierung von Schulden (Änderungen an IAS 1)
26.03.2015 ASCG on the IASB ED/2014/6 Disclosure Initiative – Amendments to IAS 7 EFRAG –
16.03.2015 ASCG on the IASB ED/2014/5 Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2 EFRAG Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
16.01.2015 ASCG on the IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value – Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and IE for IFRS 13 EFRAG Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
21.11.2014 ASCG on the IASB ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses – Amendments to IAS 12 EFRAG Recognition of Deferred Tax Assets for Unrealised Losses – Amendments to IAS 12
11.09.2014 ASCG on the IASB ED/2014/2 Investment Entities: Applying the Consolidation Exception – Amendments to IFRS 10 and IAS 28 EFRAG Investment Entities - Applying the Consolidation Exception
27.06.2014 ASCG on the IASB ED/2014/1 Disclosure Initiative – Amendments to IAS 1 EFRAG –
14.02.2014 ASCG on the IASB ED/2013/9 IFRS for SMEs – Amendments EFRAG IFRS for SMEs - Comprehensive Review
14.10.2013 ASCG on the IASB ED/2013/8 Agriculture: Bearer Plants – Amendments to IAS 16 and IAS 41 EFRAG Proceeds Before Intended Use (Amendments to IAS 16)
23.10.2013 ASCG on the IASB ED/2013/7 Insurance Contracts EFRAG IFRS 17 Insurance Contracts
13.09.2013 ASCG on the IASB ED/2013/6 Leases EFRAG IFRS 16 Leases
05.09.2013 ASCG on the IASB ED/2013/5 Regulatory Deferral Accounts EFRAG –
12.07.2013 ASCG on the IASB ED/2013/4 Defined Benefit Plans: Employee Contributions – Amendments to IAS 19 EFRAG IAS 19 Defined Benefit Plans: Employee Contributions
01.07.2013 ASCG on the IASB ED/2013/3 Financial Instruments: Expected Credit Losses EFRAG Financial Instruments with Characteristics of Equity (alt)
22.03.2013 ASCG on the IASB ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting – Amendments to IAS 39 and IFRS 9 EFRAG IAS 39 Replacement (3): Hedge Accounting
14.02.2014 ASCG on the IASB ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle EFRAG Annual Improvements 2012-2014
27.01.2014 ASCG on the IASB ED/2013/10 Equity Method in Separate Financial Statements – Amendments to IAS 27 EFRAG Separate Financial Statements (Equity Method)
08.03.2013 ASCG on the IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets – Amendments to IAS 36 EFRAG –
19.03.2013 ASCG on the IASB ED/2012/7 Acquisition of an Interest in a Joint Operation – Amendments to IFRS 11 EFRAG Acquisition of an Interest in a Joint Operation
08.03.2013 ASCG on the IASB ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28 EFRAG Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
19.03.2013 ASCG on the IASB ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38 EFRAG Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)
28.03.2013 ASCG on the IASB ED/2012/4 Classification and Measurement – Amendments to IFRS 9 EFRAG Prepayment Features with Negative Compensation (Amendments to IFRS 9)
08.02.2013 ASCG on the IASB ED/2012/3 Equity Method: Share of Other Net Asset Changes – Amendments to IAS 28 EFRAG Equity Method: Share of Other Net Asset Changes
12.02.2013 ASCG on the IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle EFRAG Annual Improvements 2011-2013
07.09.2012 ASCG on the IASB ED/2012/1 Annual Improvements to IFRSs 2010-2012 Cycle EFRAG Annual Improvements 2010-2012
08.03.2012 ASCG on the IASB ED/2011/7 Transition Guidance – Amendments to IFRS 10 EFRAG –
19.03.2012 ASCG on the IASB ED/2011/6 Revenue from Contracts with Customer EFRAG Clarifications to IFRS 15 Revenue from Contracts with Customer
21.01.2015 ASCG on the IASB DP/2014/2 Reporting the Financial Effects of Rate Regulation EFRAG IFRS 20 Regulatorische Vermögenswerte und Regulatorische Schulden
20.10.2014 ASCG on the IASB DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging EFRAG Finanzinstrumente: Risk Mitigation Accounting (zuvor: Dynamic Risk Management)
06.09.2012 ASCG on the IASB and IFRSIC Due Process Handbook EFRAG –
13.03.2012 ASCG on ESMA’s Consultation Paper Considerations of Materiality in Financial Reporting EFRAG –
08.12.2016 ASCG on EFRAG’s Preliminary Consultation Document regarding the Endorsement of IFRS 16 Leases EFRAG IFRS 16 Leases
10.11.2015 ASCG on EFRAG’s 2015 proactive Agenda Consultation EFRAG Proactive Agenda Consultation 2015
12.05.2014 ASCG on EFRAG’s Short Discussion Series: The Equity Method: A Measurement Basis or one-line Consolidation EFRAG Equity Method: Share of Other Net Asset Changes
29.03.2016 ASCG on EFRAG SDS The Statement of Cash flows – Issues for Financial Institutions EFRAG EFRAG SDS The Statement of Cash Flows issues for Financial Institutions
26.05.2014 ASCG on the EFRAG Research Paper: The Role of the Business Model in Financial Statements EFRAG The role of the business model in financial statements - Research Paper
14.08.2014 ASCG on the IASB Proposal to enhance IFRS Quality Control EFRAG –
14.10.2014 ASCG on the EFRAG DP Classification of Claims EFRAG Financial Instruments with Characteristics of Equity
19.02.2013 ASCG on the EFRAG Consultation on the Transition from IAS 39 to IFRS 9 for Macro-hedging Practices EFRAG IAS 39 Replacement (3): Hedge Accounting
24.11.2015 ASCG on the EFRAG Bulletin Getting a Better Framework – Profit or Loss versus OCI EFRAG –
14.01.2014 ASCG on the DP/2013/1 A Review of the Conceptual Framework for Financial Reporting EFRAG Rahmenkonzept (Conceptual Framework)
21.12.2015 ASCG on the IASB ED/2015/9 Transfers of Investment Property – Amendments to IAS 40 EFRAG Transfers of Investment Property (Amendments to IAS 40)
07.11.2006 AIC on the Near final Draft IFRIC X Service Concession Arrangements IFRIC –
14.12.2009 AIC on IFRIC’s work in progress – IAS 39 Financial Instruments: Recognition and Measurement: Unit of account for forward contracts with volumetric optionality IFRIC IAS 39 Replacement (1): Classification and Measurement
14.12.2009 AIC on IFRIC’s Tentative Agenda Decisions – IAS 27 Consolidated and Separate Financial Statements – Combined financial statements and redefining the reporting entity, and Presentation of comparatives when applying… IFRIC DRS 20 Konzerlagebericht
20.09.2006 AIC on IFRIC’s Tentative Agenda Decision – Non-Interpretations IFRIC –
18.10.2010 AIC on IFRIC’s Tentative Agenda Decision – IFRS 2 Share-based Payment – Share-based payment awards settled net of tax withholdings IFRIC Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
21.06.2007 AIC on IFRIC’s Tentative Agenda Decision – IAS 39 – Scope of par 11A and IAS 39 – Par AG33(d)(iii) IFRIC IAS 39 Replacement (3): Hedge Accounting
16.04.2009 AIC on IFRIC’s Tentative Agenda Decision – IAS 38 Intangible Assets – Accounting for sales costs IFRIC –
13.08.2008 AIC on IFRIC’s Tentative Agenda Decision – IAS 32 – Transaction costs to be deducted from equity IFRIC IAS 32 Offsetting
24.04.2006 AIC on IFRIC’s Agenda Decision IAS 39 Impairment of an Equity Security IFRIC IAS 39 Replacement (2): Impairment
14.12.2009 AIC on IFRIC’s Agenda Decision IAS 23 Borrowing Costs – Meaning of general borrowings IFRIC –
07.10.2009 ASCG on the Draft Endorsement Advice on Amendments to IFRS 1 Additional Exemptions for First-time Adopters EFRAG –
04.09.2009 ASCG on the Draft Endorsement Advice on the Improvements Project to International Financial Reporting Standards (Project Cycle 2007-2009) EFRAG –
28.08.2009 ASCG on the Draft Endorsement Advice on Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions EFRAG –
15.05.2009 ASCG on the Draft Endorsement Advice on Amendments to IFRS 7 Improving Disclosures about Financial Instruments EFRAG –
08.05.2009 ASCG on the Draft Endorsement Advice on Amendments to IFRIC 9 and IAS 39 Embedded Derivatives EFRAG –
06.05.2009 ASCG on the Draft Endorsement Advice on IFRIC 17 Distributions of Non-Cash Assets to Owners and IFRIC 18 Transfers of Assets from Customers EFRAG –
13.02.2009 ASCG on the Draft Endorsement Advice on the revised version of IFRS 1 First-time Adoption of IFRS EFRAG –
23.10.2008 ASCG on the Draft Endorsement Advice on Amendments to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items EFRAG –
16.10.2008 ASCG on the Draft Endorsement Advice on IFRIC 16 Hedges of a net investment in a foreign operation EFRAG –
10.09.2008 ASCG on the Draft Endorsement Advice on IFRIC 15 Agreements for the Construction of Real Estate EFRAG –
30.06.2008 ASCG on the Draft Endorsement Advice on Amendments to IFRS 1 and IAS 27 Cost of an investment in a subsidiary, jointly controlled entity or associate EFRAG –
24.06.2008 ASCG on the Draft Endorsement Advice on IASB Improvements to International Financial Reporting Standards (Project Cycle 2006-2008) EFRAG –
11.04.2008 ASCG on the Draft Endorsement Advice on Amendments to IFRS 2 Share-based Payment: Vesting conditions and Cancellations EFRAG –
10.04.2008 ASCG on the Draft Endorsement Advice on Costs and Benefits of IFRIC 13 – Customer Loyalty Programmes EFRAG –
30.03.2012 ASCG-PAIR: IAS 19 – Contribution-based promises IFRS IC IAS 19 Defined Benefit Plans: Employee Contributions
30.10.2012 ASCG-PAIR: IAS 19 – Actuarial assumptions: discount rate IFRS IC IAS 19 Employee Benefits - Actuarial assumptions: discount rate
04.08.2014 ASCG-PAIR: IAS 13 – The Fair Value Hierarchy – Using quoted prices provided by third parties IFRS IC Fair Value Measurement
07.08.2015 ASCG-PAIR: IFRIC 12 – Combined service concession and lease arrangements IFRS IC –
16.12.2016 ASCG-PAIR: IAS 33 – Earnings per Share IFRS IC –
15.06.2010 AIC on IFRIC’s Agenda Decision – IFRS 5 – Reversal of disposal group impairment losses relating to goodwill IFRIC –
25.11.2010 AIC on IFRIC DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine IFRIC –
20.09.2004 AIC on IFRIC D9 Employee Benefits Plans with a Promised Return on Contributions or Notional Contributions IFRIC –
05.10.2004 AIC on IFRIC D8 Members – Shares in Cooperative IFRIC –
27.08.2004 AIC on IFRIC D7 – Scope of SIC-12 Consolidation – Special Purpose Entities IFRIC Consolidation - Investment Entities
15.07.2004 AIC on IFRIC D6 – Multi employer plans IFRIC –
18.05.2004 AIC on IFRIC D5 – Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time IFRIC –
25.03.2004 AIC on IFRIC D4 – Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC –
25.03.2004 AIC on IFRIC D3 – Determining whether an Arrangement contains a Lease IFRIC IFRS 16 Leases
23.09.2009 AIC on IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments IFRIC –
25.04.2008 AIC on IFRIC D24 Customer Contributions IFRIC –
25.04.2008 AIC on IFRIC D23 Distributions of Non-cash Assets Owners – attachment IFRIC –
25.04.2008 AIC on IFRIC D23 Distributions of Non-cash Assets Owners IFRIC –
09.10.2007 AIC on IFRIC D22 Hedge of a Net Investment in a Foreign Operation IFRIC –
05.10.2007 AIC on IFRIC D21 Real Estate Sales IFRIC –
13.11.2006 AIC on IFRIC D20 Customer Loyalty Programmes IFRIC –
07.11.2006 AIC on IFRIC D19 IAS 19 – The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements IFRIC IAS 19 (amend) Employee Benefits
23.03.2006 AIC on IFRIC D18 Interim Financial Reporting and Impairment IFRIC DRS 20 Konzerlagebericht
18.07.2005 AIC on IFRIC D17 – IFRS 2 – Group and Treasury Share Transactions IFRIC –
18.07.2005 AIC on IFRIC D16 Scope of IFRS 2 IFRIC –
07.06.2005 AIC on IFRIC D15 – Reassessment of Embedded Derivatives IFRIC –
15.07.2003 GASB on IFRIC D1 – Emission Rights IFRIC –
06.10.2004 AIC on IFRIC D1 – Emission Rights IFRIC –
29.07.2005 AIC on the Consultative Document IFRIC – Review of Operations IFRIC –
21.11.2014 ASCG on IFRS IC’s Tentative Agenda Decisions – September 2014 IFRS IC –
20.01.2015 ASCG on IFRS IC’s Tentative Agenda Decisions – November 2014 IFRS IC –
25.01.2017 ASCG on IFRS IC’s Tentative Agenda Decisions November 2016 IFRS IC –
19.01.2016 ASCG on IFRS IC’s Tentative Agenda Decisions November 2015 – several Standards IFRS IC –
14.07.2016 ASCG on IFRS IC’s Tentative Agenda Decisions May 2016 IFRS IC –
04.05.2016 ASCG on IFRS IC’s Tentative Agenda Decisions March 2016 IFRS IC –
25.02.2016 ASCG on IFRS IC’s Tentative Agenda Decisions January 2016 IFRS IC –
07.04.2014 ASCG on IFRS IC’s Tentative Agenda Decisions January 2014 IFRS IC –
11.11.2015 ASCG on IFRS IC’s Tentative Agenda Decision September 2015 – IAS 32/ IFRS 5 IFRS IC IAS 32 Offsetting
16.09.2015 ASCG on IFRS IC’s Tentative Agenda Decision July 2015 – IAS 2/IAS 38 IFRS IC IAS 16 und IAS 38 - Bedingte Gegenleistung
17.09.2014 ASCG on IFRS IC’s Tentative Agenda Decisions – IAS 19 Remeasurement at a plan amendment or curtailment and IAS 21/IAS 29 Foreign exchange restrictions and hyperinflation IFRS IC –
27.05.2014 ASCG on IFRS IC’s Tentative Agenda Decision – IAS 39 – Classification of a hybrid financial instrument by the holder. IFRS IC IAS 39 Replacement (3): Hedge Accounting
17.01.2013 ASCG on IFRIC’s Tentative Agenda Decision – IFRS 3/IFRS 2 – Accounting for reverse acquisitions that do not constitute a business IFRS IC Business Combinations under Common Control (EFRAG)
10.01.2013 ASCG on IFRIC’s Tentative Agenda Decision – IFRS 3 – Mandatory purchase of non-controlling interests in business combinations IFRS IC –
23.11.2012 ASCG on IFRIC’s Tentative Agenda Decision – IAS 39 – Income and expenses arising on financial instruments with a negative yield IFRS IC IAS 39 Replacement (3): Hedge Accounting
13.09.2013 ASCG on IFRIC’s Tentative Agenda Decision – IAS 32 – classification of a financial instruments that is mandatorily convertible… IFRS IC IAS 32 Offsetting
04.09.2013 ASCG on IFRIC’s Tentative Agenda Decision – IAS 19 Employee benefits – Acturial assumptions: Discount rate IFRS IC IAS 19 Employee Benefits - Actuarial assumptions: discount rate
31.07.2012 ASCG on IFRIC’s Tentative Agenda Decision – IAS 19 Employee benefits – Accounting for contribution-based promises IFRS IC IAS 19 (amend) Employee Benefits
19.01.2016 ASCG on IFRIC DI/2015/2 Foreign Currency Transactions and Advance Consideration IFRS IC IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration
14.01.2016 ASCG on IFRIC DI/2015/1 Uncertainty over Income Tax Treatments IFRS IC IFRIC 23 Uncertainty over Income Tax Treatments - Interpretation zu IAS 12
26.09.2012 ASCG on IFRIC DI/2012/2 Put Options Written on Non-controlling Interests IFRS IC Put Options Written on Non-Controlling Interests (DI/2012/2)
06.09.2012 ASCG on IFRIC DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market IFRS IC IFRIC 21 - Levies
13.02.2004 GASB on the FEE Discussion Paper on the Coordination of Enforcement in Europe EU –
08.10.2007 GASB on the Communication from the EU-Commission on a simplified business environment for companies in the areas of company law, accounting and auditing EU –
20.10.2008 GASB on the Commission Declaration 14284/08 on Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures EU IAS 39 Replacement (1): Classification and Measurement
24.04.2009 GASB on the EU Consultation Paper on Review of the Accounting Directives – Amendment 4. and 7. EU-Directive EU –
12.03.2010 GASB on the EU Consultation Paper IFRS for SMEs EU IFRS for SMEs - Comprehensive Review
29.06.2007 GASB on the Endorsement of IFRS 8 – EU-Questionnaire EU Post Implementation Review (PIR) IFRS 8 Operating Segments
24.01.2011 GASB on the EC’s Public consultation on disclosure of non-financial information by companys EU –
05.09.2008 GASB on the CESR draft Fair Value Measurement and Related Disclosures of Financial Instruments in Illiquid Markets EU Fair Value Measurement
20.10.2014 ASCG on the EU-Questionnaire on the Evaluation of the IAS Regulation EU –
29.03.2012 ASCG (IFRS-FA) on the EU-Directive on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings: Report on payments to governments EU DRS 20 Konzerlagebericht
12.04.2016 ASCG on the EU-Consultation on Non-binding Guidelines for Reporting of Non-financial Information by Companies EU –
16.05.2014 ASCG on the ESMA Consultation Paper Guidelines on Alternative Performance Measures ESMA –
30.10.2013 ASCG on the ESMA Consultation Paper – ESMA Guidelines on enforcement of financial information ESMA –
13.03.2012 ASCG on the ESMA Consultation Paper Considerations of Materiality in Financial Reporting ESMA –
25.09.2015 ASCG on the ESMA Consultation Paper 2015/ESMA/1463 – Regulatory Technical Standards on the European Single Electronic Format (ESEF) ESMA –
05.05.2015 ASCG on the EC-Green Paper Building a Capital Markets Union EU –
27.09.2007 GASB on the SEC_Release_No33-8818_IFRS – Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With IFRS Without Reconciliation to U.S. GAAP SEC –
01.02.2007 GASB on the Conceptual Framework – User Questionnaire CNC Rahmenkonzept (Conceptual Framework)
13.02.2009 GASB on the Proposed Statement 133 Implementation Issue C22 u2013 Exception Related to Embedded Credit Derivatives FASB Novation of Derivatives and Continuation of Hedge Accounting
11.11.2005 GASB on the FASB’s Equity and Liability Milestone One Draft FASB –
14.09.2010 GASB on the FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities FASB Novation of Derivatives and Continuation of Hedge Accounting
16.01.2009 GASB on the IASB ED Amendments to IFRS 5 Discontinued Operations FASB –
20.11.2007 GASB on the FASB Agenda Proposal: Accounting for Insurance Contracts by Insurers and Policyholders, Including the IASB Discussion Paper, Preliminary Views on Insurance Contracts FASB IFRS 17 Insurance Contracts
17.03.2017 ASCG on the Draft Endorsement Advice on IFRIC 22 Foreign Currency Transactions and Adavance Consideration EFRAG Indossierung IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration
13.02.2017 ASCG on the Recommendations of the Task Force on Climate-related Financial Disclosures TCFD –
24.02.2017 ASCG on the IASB ED/2017/1 Annual Improvements to IFRS 2015-2017 Cycle Annual Improvements 2015-2017
11.10.2006 IFRIC submission: Identification of cash generating units in the retail industry IFRS IC –
06.06.2007 IFRIC Submission on Onerous Contracts Proposal for an amendment of IAS 37 in the course of the IASBu2019s Annual Improvements Project 2007 IFRS IC –
23.05.2008 RIC-PAIR: Treatment of Compliance Costs in regards to REACH IFRS IC –
26.05.2008 RIC-PAIR: Application of IAS 32.37 – extent of transaction costs to be accounted for as a deduction from equity and Application of IAS 32.38 – allocation of transaction costs that relate jointly to more than one transaction IFRS IC –
26.09.2008 RIC-PAIR: Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements – Puttable FinancialInstruments and Obligations Arising on Liquidation – Perpetual instruments classified as equity and puttable instruments IFRS IC –
20.08.2010 RIC-PAIR: Contingent Considerations agreed for separate acquisitions of property, plant and equipment (IAS 16) or intangible assets (IAS 38), outside the scope of IFRS 3 IFRS IC IAS 16 und IAS 38 - Bedingte Gegenleistung
16.09.2011 RIC-PAIR: Calculating basic earnings per share considering preference dividends on non-cumulative preference shares – IAS 33.14 (a) IFRS IC –
19.10.2011 RIC-PAIR: Early Retirement Arrangements_ATZ IFRS IC DRSC AH 1 (IFRS) Bilanzierung von ATZ nach IAS 19