Annual Improvements to IFRSs 2014 - 2016 Cycle

Completed
Published in the Official Journal

Exposure draft consultation

23/02/2016
CL001 - ASCG - EFRAG DCL on ED-2015-10.pdf
Comment Letter Received
07/04/2016
CL002 - FSR - EFRAG DCL on ED-2015-10.pdf
Comment Letter Received
07/04/2016
CL003 - ICAC - EFRAG DCL on ED-2015-10.pdf
Comment Letter Received
07/04/2016
CL004 - ANC - EFRAG DCL on ED-2015-10.pdf
Comment Letter Received
07/04/2016
CL005 - ESMA - EFRAG DCL on ED-2015-10.pdf
Comment Letter Received
07/04/2016
CL006 - OIC - EFRAG DCL on ED-2015-10.pdf
Comment Letter Received
19/11/2015
ED-Annual_-Improvements-to-IFRS_2014_2016_Cycle_NOV_2015.pdf
IASB document
07/04/2016
EFRAG Feedback statement on IASB Annual Improvements to to IFRS 2014-2016 Cycle.pdf
Feedback statement - comments received
07/04/2016
EFRAGs FCL on IASB Annual Improvements to to IFRS 2014-2016 Cycle.pdf
Comment Letter
16/12/2015
EFRAG_DCL_on_Annual_Improvements_to_IFRSs_2014-2106_Cycle_-_To_be_published.pdf
Draft comment letter

Endorsement consultation

02/03/2017
CL101 - FRC - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
15/03/2017
CL102 - OIC - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
17/03/2017
CL103 - SAP - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
17/03/2017
CL104 - Bayer - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
17/03/2017
CL105 - Daimler - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
17/03/2017
CL106 - Merck - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
22/03/2017
CL107 - ICAC - EFRAG DEA on AIP 2014-2016.pdf
Comment Letter Received
22/03/2017
CL108 - ICAEW - EFRAG DEA on IFRS 2014-2016.pdf
Comment Letter Received
22/03/2017
CL109 - CNC - EFRAG DEA on IFRS 2014-2016.pdf
Comment Letter Received
06/02/2017
Draft Endorsement Advice on Annual Improvements 2014-2016 Cycle.pdf
Draft endorsement advice
06/04/2017
Endorsement of AIP 2014-2016.pdf
Endorsement Advice
08/12/2016
IASB - Annual improvements to IFRSs 2014-2016.pdf
IASB document
06/02/2017
Invitation to comment on Annual Improvements 2014-2016 Cycle.docx
Draft endorsement advice
06/02/2017
Invitation to comment on Annual Improvements 2014-2016 Cycle.pdf
Draft endorsement advice