Exposure draft consultation

05/11/2019
CL001 - FRC (Response to IASB ED) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement 2).pdf
Comment Letter Received
12/11/2019
CL002 - SEAG (Response to the IASB) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement.pdf
Comment Letter Received
12/11/2019
CL003 - CNC- Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement.pdf
Comment Letter Received
14/11/2019
CL004 - DASB- Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement.pdf
Comment Letter Received
15/11/2019
CL005- ESMA- Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement.pdf
Comment Letter Received
22/11/2019
CL006 - ASCG (Response to the IASB) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement).pdf
Comment Letter Received
19/11/2019
CL007 - OIC - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement).pdf
Comment Letter Received
22/11/2019
CL008 - ICAEW - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement).pdf
Comment Letter Received
25/11/2019
CL008a - ICAEW (Response to the IASB) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement).pdf
Comment Letter Received
22/11/2019
CL009 - ICAC - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement).pdf
Comment Letter Received
22/11/2019
CL010 - AFME (Response to IASB ED) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement 2).pdf
Comment Letter Received
29/11/2019
CL011 - ANC (Response to IASB ED) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement 2).PDF
Comment Letter Received
02/12/2019
CL012 - BusinessEurope (Response to the IASB) - Disclosure of Accounting Policies (Proposed Amendments to IAS 1 and IFRS Practice Statement 2).pdf
Comment Letter Received
21/02/2021
DEA - Invitation to comment - Definition of Accounting Estimates.docx
Draft endorsement advice
21/12/2020
Disclosure of Accounting Policies - Invitation to comment.docx
Draft endorsement advice
27/09/2019
EFRAG Draft Comment letter - Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2).pdf
Draft comment letter
21/01/2020
Feedback statement on DCL on IASB ED2019.6 Disclosures of Accounting Policies.pdf
Feedback statement - comments received
11/12/2019
Final Comment letter on the IASB ED 2019.6 Disclosure of Accounting Policies - EFRAG.pdf
Comment Letter

Endorsement consultation

14/05/2021
CL01- DEA - OIC - EFRAG DEA on Disclosure of Accounting Policies.pdf
Comment Letter Received
26/05/2021
CL02- DEA - Allianz - EFRAG DEA on Disclosure Accounting Policies.pdf
Comment Letter Received
26/05/2021
CL03- DEA - Munich Re - EFRAG DEA on Disclosure Accounting Policies.pdf
Comment Letter Received
27/05/2021
CL04- DEA - Infineon Technologies AG - EFRAG DEA on Disclosure Accounting Policies.pdf
Comment Letter Received
04/06/2021
CL05- DEA - ICAC - EFRAG DEA on Disclosure Accounting Policies.pdf
Comment Letter Received
15/03/2021
Disclosure of Accounting Policies - DEA -Letter to the European Commision.pdf
Draft endorsement advice
21/02/2021
Disclosure of Accounting Policies - Published Amendments .pdf
IASB document
17/02/2021
EC Letter requesting Advice on the Amendments to IAS 1 and IAS 8.pdf
Other Document from External Party
08/07/2021
Final Endorsement Advice - FEA-Letter to the EC - IAS 1.pdf
Endorsement Advice