Disclosure of Accounting Policies Completed Concluded Hocine Kebli Juan Jose Gomez de la Calzada Menu: Project phase Description Documents Projects news 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
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
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
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
17/02/2021 EC Letter requesting Advice on the Amendments to IAS 1 and IAS 8.pdf Other Document from External Party