Efrag publishes draft comment letters on most international accounting standards board (iasb) and ifrs interpretations committee exposure drafts early in the consultative process, for the benefit of constituents and to elicit views on the tentative positions taken. Letters of comments in this ceiops' comments on the efrag draft comment letter to the iasb on its discussion paper preliminary views on insurance contracts. Cfo forum response letter to the iasb's exposure draft - annual improvements to ifrs's 2010-2012 cycle (ias 12 - income taxes) - appendix 5 september, 2012, 76k. International accounting standards board (iasb) first floor 30 united kingdom 15 september, 2009 comment letter on financial instruments exposure draft dear board members, the international the ipev board is pleased to provide the following comments in response to the iasb. The european securities and markets authority (esma) thanks you for the opportunity to contribute to the iasb's due process regarding the discussion paper (dp) disclosure initiative principles of disclosure we are pleased to provide you with the following comments with the aim of improving the. The european commission has posted on its website a letter from jorgen holmquist, director-general of the internal markets and services directorate, to iasb chairman sir david tweedie, indicating that the commission has concerns about ifrs 9 and encouraging the iasb to 'revisit the key elements.
In our september 19, 2008 comment letter to the fasb and iasb on reducing complexity in reporting financial instruments, we addressed these difficulties and made a recommendation: while hedge accounting represents an attempt to properly record entities' risk management. International standards, followed by european countries and australia are set by the international accounting standards board (iasb) financial accounting standards board (fasb) aba comment letter to fasb and iasb on 3 bucket impairment model (november 23, 2011. Ey provides insights into international financial reporting standards (ifrs) comment letter to iasb on discussion paper: reporting the financial effects of rate regulation ifrs developments (january 2015. Comment letters comments to the iasb show more. Comment letters by iosco comment letters to the iasb ed 4, disposal of non-current assets ias 39 - fair value hedge accounting ed 5, insurance contracts. 2 on the one hand, we consider that the removal of the more likely than not recognition criterion` is likely to provide more decision-useful information.
Eu endorsement of the ifrs 9 standard on financial instruments accounting international accounting standards board (iasb) in july 2014 letter notes pointedly in this respect that efrag's analysis seems to be mainly based on the representations. Fee comment letter to iasb fee comment letter to iasb. Office of the chief accountant: letter from sec chief accountant to iasb re: revenue recognition and eitf issue 00-21 july 19, 2001 sir david tweedie.
Submitted on: 1 april 2009 submitted to: international accounting standards board kurt n schacht, cfa gerald i white, cfa. Comment letters investor advisory committee (iac) iac comment letters (formerly itac) april 16, 2015, unsolicited may 24, 2010, comment letter itac response to the fasb and iasb on fasb/iasb projects on the work plan november 12. Kpmg international's responses on draft proposals for new and revised ifrss and ifrics, and other proposals by the iasb and related organisations.
Office of the chief accountant: letter from sec chief accountant to sir david tweedie, chairman, iasb re: iasb agenda july 20, 2001 sir david tweedie. Thomas bowe hansen (2011) lobbying of the iasb: an empirical investigation journal of international accounting research: fall 2011, vol 10, no 2, pp 57-75 https://doi i define lobbyists to be all parties who submit a comment letter in response to iasb exposure drafts. Website: wwwcfoforumeu / wwwinsuranceeuropeeu we welcome the oci model, but it must not be mandatory as fvpl application should also be available.
Capital maintenance,discussion paper,comment letter,ias 29. On september 13, 2013, the iif senior accounting group (sag) commented on the joint fasb-iasb exposure draft ed/2013/6, leases (may 2013) under the proposed standards, a lessee is deemed to have acquired use of the underlying asset, and it pays for that right with a lease payment. Fasb and iasb convergence efforts comment letters to the 2008 roadmap the sec work plan the work plan includes consideration of ifrs, both as they currently exist and after the completion of the various convergence projects. Letter to fasb, iasb, ifac re accounting perversion in bank financial statements 1 may 2013 in our opinion, the financial statements present fairly, in all material respects. 4 / 4 open letter to the iasb there are numerous advantages to an approach retaining a principles-based categorisation of leases with increased disclosures.