Conceptual Framework for Financial Reporting Completed Concluded Rasmus Sommer Menu: Project phase Description Documents Projects news Research phase 03/03/2016 Bulletin Getting a Better Framework - Our strategy.pdf Proactive paper 26/11/2015 Feedback statement for outreach in Amsterdam 2015-10-05.pdf Feedback statement – outreach event 10/03/2016 Newsletter Keep Up With Getting a Better Framework - April 2013.pdf Other EFRAG paper 10/03/2016 Newsletter Keep Up With Getting a Better Framework - February 2013.pdf Other EFRAG paper 10/03/2016 Newsletter Keep Up With Getting a Better Framework - June 2013.pdf Other EFRAG paper 10/03/2016 Newsletter Keep Up With Getting a Better Framework - March 2013.pdf Other EFRAG paper Discussion paper consultation 11/03/2016 CL0701 - Colin Haslam - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0702a - FRC - - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0702b - FRC - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0703 - Martin Schmidt - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0704 - ESMA - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0705 - German Insurance Association - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0706 - ICAC - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0707 - ICAEW - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0708 - DASB - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0709 - AFRAC - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0710 - Danish ASC - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0711 - ASCG - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0712 - EBA - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0713 - Polish ASC - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0714 - NASB - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0715 - EAA - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0716 - Insurance Europe and CFOF - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0717 - Allianz - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0718 - Association of British Insurers - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0719 - AFME - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0720 - FEE - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0721 - Business Europe - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 CL0722 - OIC - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received 11/03/2016 Comment letter on DP-2013-1.pdf Comment Letter 10/03/2016 Draft comment letter on DP-2013-1.pdf Draft comment letter 11/03/2016 EFRAG's preliminary position on the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting 26 September 2013.pdf EFRAG PowerPoint presentation 11/03/2016 Feedback statement for outreach in Amsterdam 2013-10-30.pdf Feedback statement – outreach event 11/03/2016 Feedback statement for outreach in Copenhagen 2013-11-04.pdf Feedback statement – outreach event 11/03/2016 Feedback statement for outreach in Frankfurt 2013-10-25.pdf Feedback statement – outreach event 11/03/2016 Feedback statement for outreach in Vienna 2013-11-05.pdf Feedback statement – outreach event 11/03/2016 Feedback statement for outreach in Vilnius 2013-11-05.pdf Feedback statement – outreach event 11/03/2016 Feedback statement for outreach in Warsaw 2013-11-19.pdf Feedback statement – outreach event 08/04/2016 Feedback statement to constituents.pdf Feedback statement - comments received Exposure draft consultation 21/10/2015 CL0901 - EBF - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 22/10/2015 CL0902a - SEAG - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 22/10/2015 CL0902b - SEAG - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 27/10/2015 CL0903 - SFRB - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 10/11/2015 CL0904a - QCA - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 10/11/2015 CL0904b - QCA - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 17/11/2015 CL0905 - ESMA - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 17/11/2015 CL0906 - MAERSK - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0907a - ICAEW - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0907b - ICAEW - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0908 - ISDA - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0909 - DASC - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0910a - FEE - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0910b - FEE - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 18/11/2015 CL0911 - Insurance Europe - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 20/11/2015 CL0912 - ACTEO AFEP MEDEF - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 20/11/2015 CL0913 - ICAC - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 20/11/2015 CL0914 - DASB - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 24/11/2015 CL0915 - ASCG - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 25/11/2015 CL0916 - UK FRC - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 23/11/2015 CL0917 - GDV - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 25/11/2015 CL0918 - NASB - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 25/11/2015 CL0919 - Eumedion - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 26/11/2015 CL0920 - PASC - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 27/11/2015 CL0921 - German Banking Industry Committee - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 30/11/2015 CL0922 - FBF - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 30/11/2015 CL0923 - BUSINESSEUROPE - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 03/12/2015 CL0924 - SFAF - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 08/12/2015 CL0925 - ICAS - EFRAG DCL on IASB ED-2015-3.PDF Comment Letter Received 06/12/2015 CL0926 - Denise Silva Ferreira Juvenal - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received 23/12/2015 Comment letter on IASB ED-2015-3.pdf Comment Letter 11/03/2016 Document showing changes to document for public consultation on IASB ED-2015-3.pdf Draft comment letter 07/07/2015 EFRAG consultation document on IASB ED-2015-3.pdf Draft comment letter 06/04/2016 EFRAG paper on measurement for April 2016 ASAF meeting.pdf Proactive paper 12/01/2016 Feedback statement for outreach in Brussels 2015-09-23.pdf Feedback statement – outreach event 19/11/2015 Feedback statement for outreach in Helsinki 2015-10-14.pdf Feedback statement – outreach event 17/12/2015 Feedback statement for outreach in Madrid 2015-09-21.pdf Feedback statement – outreach event 15/12/2015 Feedback statement for outreach in Oslo 2015-09-16.pdf Feedback statement – outreach event 26/11/2015 Feedback statement for outreach in Paris 2015-09-14.pdf Feedback statement – outreach event 21/12/2015 Feedback statement for outreach in Rome 2015-11-30.pdf Feedback statement – outreach event 15/12/2015 Feedback statement for outreach in Vilnius 2015-09-23.pdf Feedback statement – outreach event 16/12/2015 Feedback statement for outreach in Warsaw 2015-09-30.pdf Feedback statement – outreach event 09/09/2015 Feedback statement for outreach with users in Brussels 2015-07-01.pdf Feedback statement – outreach event 11/03/2016 Feedback statement for outreach with users in Milan 2015-10-22.pdf Feedback statement – outreach event 14/03/2016 Feedback statement on DCL on IASB ED-2015-3.pdf Feedback statement - comments received 16/07/2015 Request for extension of comment period related to IASB ED-2015-3.pdf Other EFRAG paper
26/11/2015 Feedback statement for outreach in Amsterdam 2015-10-05.pdf Feedback statement – outreach event
11/03/2016 CL0705 - German Insurance Association - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received
11/03/2016 CL0716 - Insurance Europe and CFOF - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received
11/03/2016 CL0718 - Association of British Insurers - EFRAG DCL on IASB DP-2013-1.pdf Comment Letter Received
11/03/2016 EFRAG's preliminary position on the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting 26 September 2013.pdf EFRAG PowerPoint presentation
11/03/2016 Feedback statement for outreach in Amsterdam 2013-10-30.pdf Feedback statement – outreach event
11/03/2016 Feedback statement for outreach in Copenhagen 2013-11-04.pdf Feedback statement – outreach event
11/03/2016 Feedback statement for outreach in Frankfurt 2013-10-25.pdf Feedback statement – outreach event
11/03/2016 Feedback statement for outreach in Vienna 2013-11-05.pdf Feedback statement – outreach event
11/03/2016 Feedback statement for outreach in Vilnius 2013-11-05.pdf Feedback statement – outreach event
11/03/2016 Feedback statement for outreach in Warsaw 2013-11-19.pdf Feedback statement – outreach event
27/11/2015 CL0921 - German Banking Industry Committee - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received
06/12/2015 CL0926 - Denise Silva Ferreira Juvenal - EFRAG DCL on IASB ED-2015-3.pdf Comment Letter Received
11/03/2016 Document showing changes to document for public consultation on IASB ED-2015-3.pdf Draft comment letter
12/01/2016 Feedback statement for outreach in Brussels 2015-09-23.pdf Feedback statement – outreach event
19/11/2015 Feedback statement for outreach in Helsinki 2015-10-14.pdf Feedback statement – outreach event
17/12/2015 Feedback statement for outreach in Madrid 2015-09-21.pdf Feedback statement – outreach event
15/12/2015 Feedback statement for outreach in Oslo 2015-09-16.pdf Feedback statement – outreach event
26/11/2015 Feedback statement for outreach in Paris 2015-09-14.pdf Feedback statement – outreach event
21/12/2015 Feedback statement for outreach in Rome 2015-11-30.pdf Feedback statement – outreach event
15/12/2015 Feedback statement for outreach in Vilnius 2015-09-23.pdf Feedback statement – outreach event
16/12/2015 Feedback statement for outreach in Warsaw 2015-09-30.pdf Feedback statement – outreach event
09/09/2015 Feedback statement for outreach with users in Brussels 2015-07-01.pdf Feedback statement – outreach event
11/03/2016 Feedback statement for outreach with users in Milan 2015-10-22.pdf Feedback statement – outreach event