Definition of Material (Amendments to IAS 1 and IAS 8)

Completed
Published in the Official Journal

Exposure draft consultation

12/12/2017
CL001 ESMA Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
13/12/2017
CL002 Swedish Enterprise Accounting Group Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
27/12/2017
CL003 ACTEO Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
29/12/2017
CL004 CNC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
03/01/2018
CL005 DASB Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
03/01/2018
CL006 DRSC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
04/01/2018
CL007 ICAEW Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
04/01/2018
CL008 ICAC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
05/01/2018
CL009 OIC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
05/01/2018
CL010 FSR-DASC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
10/01/2018
CL011 FRC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
11/01/2018
CL011a FRC Response to IASB on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
12/01/2018
CL012 KSR-PASC Response to IASB on Amendments to IAS 8 and IAS 1.pdf.pdf
Comment Letter Received
15/01/2018
CL013 ANC Response to EFRAG’s DCL on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
15/01/2018
CL013a ANC Response to IASB on Amendments to IAS 8 and IAS 1.pdf
Comment Letter Received
02/10/2017
Draft Comment Letter on ED Definition of Material.pdf
Draft comment letter
23/01/2018
Feedback Statement - ED Definition of Material.pdf
Feedback statement - comments received
23/01/2018
Final Comment Letter on ED Definition of Material - Signed.pdf
Comment Letter

Endorsement consultation

08/01/2019
CL101 - CNC - DEA on Definition of Material.pdf
Comment Letter Received
22/01/2019
CL102 - Siemens- DEA on Definition of Material.pdf
Comment Letter Received
22/01/2019
CL103 - SAP - DEA on Definition of Material.PDF
Comment Letter Received
22/01/2019
CL104 - Daimler - DEA on Definition of Material.pdf
Comment Letter Received
31/01/2019
CL105 - OIC - DEA on Definition of Material.pdf
Comment Letter Received
01/02/2019
CL106 - ICAEW - DEA on Definition of Material.pdf
Comment Letter Received
04/02/2019
CL107 - ICAC - DEA on Definition of Material.pdf
Comment Letter Received
12/12/2018
Draft Endorsement Advice on Definition of Material.pdf
Draft endorsement advice
20/02/2019
Final Letter to the EC on the endorsement of Definition of Material - Signed.pdf
Endorsement Advice
13/11/2018
Invitation to comment - DEA on Definition of material.docx
Draft endorsement advice