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)
|
EC
|
–
|
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)
|
European Supervisory Authorities (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
|
–
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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
|
–
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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
|
Rate regulated Activities (Comprehensive Project)
|
20.10.2014
|
ASCG on IASB DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
|
IASB
|
Financial Instruments: Accounting for 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
|
EFRAG
|
–
|
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
|
EFRAG
|
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
|
EFRAG
|
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
|
EFRAG
|
–
|
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
|
Rate regulated Activities (Comprehensive Project)
|
20.10.2014
|
ASCG on the IASB DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
|
EFRAG
|
Financial Instruments: Accounting for 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
|
IASB
|
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
|