Costs Considered in Assessing Whether a Contract is Onerous (Amendments to IAS 37) Completed Published in the Official Journal Rasmus Sommer Menu: Project phase Description Documents Projects news Exposure draft consultation 02/04/2019 CL 01 - ASCG - IAS 37 amendments.pdf Comment Letter Received 02/04/2019 CL 02 - CNC - response IAS37 Amendments.pdf Comment Letter Received 03/04/2019 CL 03 - RJ - EFRAG 589 comment letter Onerous Contracts IAS 37.pdf Comment Letter Received 03/04/2019 CL 04 - PASC- Comment Letter-ED-IAS 37.pdf Comment Letter Received 05/04/2019 CL 05 - ESBG - Amendments to IAS37 - position paper.pdf Comment Letter Received 05/04/2019 CL 06 - FRC - Onerous Contracts comments on EFRAG DCL_2019.04.05 (005).pdf Comment Letter Received 09/04/2019 CL 07 - ICAC - Letter to EFRAG on DCL Amendments to IAS37.pdf Comment Letter Received 09/04/2019 CL 08 - SEAG - Comment Letter IASB ED 2018_2 Onerous Contracts.pdf Comment Letter Received 10/04/2019 CL 09 - OIC - comments EFRAG DCL on IASB ED Onerous contracts.pdf Comment Letter Received 12/04/2019 CL 10 - BusinessEurope - L0412IAS37.pdf Comment Letter Received 15/04/2019 CL 11 - ANC - EFRAG CL IAS37.pdf Comment Letter Received 18/04/2019 CL 12 - NASB - 190415 ED-2018-2 Onerous contracts.pdf Comment Letter Received 17/04/2019 CL 13 - ESMA - 32-61-325 CL to EFRAG on Amendments to IAS 37.pdf Comment Letter Received 25/04/2019 EFRAG Feedback Statement - EFRAG Comment Letter on IAS 37 Amendments.pdf Feedback statement - comments received 25/04/2019 EFRAG's Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous.pdf Comment Letter 24/01/2019 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous.pdf Draft comment letter 13/12/2018 IASB Exposure Draft ED20182 Costs Considered in Assessing Whether a Contract is Onerous - Proposed amendments to IAS 37.pdf IASB document Endorsement consultation 20/07/2020 CL 01 - OIC Invitation to comment - Onerous Contracts.pdf Comment Letter Received 31/08/2020 CL 02 - Invitation to comment - Onerous Contracts_ICAC.pdf Comment Letter Received 14/09/2020 CL 03 - ICAEW response to invitation to comment on EFRAG DEA - Onerous Contracts.pdf Comment Letter Received 24/06/2020 DEA - Letter to the EC - Onerous Contracts.pdf Draft endorsement advice 12/11/2020 Endorsement Advice on Onerous Contracts amendments.pdf Endorsement Advice 24/06/2020 Invitation to comment - Onerous Contracts.pdf Draft endorsement advice
Costs Considered in Assessing Whether a Contract is Onerous (Amendments to IAS 37) Completed Published in the Official Journal Rasmus Sommer
03/04/2019 CL 03 - RJ - EFRAG 589 comment letter Onerous Contracts IAS 37.pdf Comment Letter Received
05/04/2019 CL 06 - FRC - Onerous Contracts comments on EFRAG DCL_2019.04.05 (005).pdf Comment Letter Received
09/04/2019 CL 08 - SEAG - Comment Letter IASB ED 2018_2 Onerous Contracts.pdf Comment Letter Received
25/04/2019 EFRAG Feedback Statement - EFRAG Comment Letter on IAS 37 Amendments.pdf Feedback statement - comments received
25/04/2019 EFRAG's Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous.pdf Comment Letter
24/01/2019 EFRAG's Draft Comment Letter - ED-2018-2 Costs Considered in Assessing Whether a Contract is Onerous.pdf Draft comment letter
13/12/2018 IASB Exposure Draft ED20182 Costs Considered in Assessing Whether a Contract is Onerous - Proposed amendments to IAS 37.pdf IASB document
14/09/2020 CL 03 - ICAEW response to invitation to comment on EFRAG DEA - Onerous Contracts.pdf Comment Letter Received
