Endorsement consultation

06/11/2020
Amendments to IAS 1 - DEA - Invitation to comment.pdf
Draft endorsement advice
01/12/2020
CL 001 DEA - Munich Re.pdf
Comment Letter Received
03/12/2020
CL 002.1 DEA - Allianz.pdf
Comment Letter Received
03/12/2020
CL 002.2 DEA - Allianz.pdf
Comment Letter Received
03/12/2020
CL 003.1 DEA - ICAC.pdf
Comment Letter Received
03/12/2020
CL 003.2 DEA - ICAC.pdf
Comment Letter Received
07/12/2020
CL 004.1 DEA - OIC.pdf
Comment Letter Received
07/12/2020
CL 004.2 DEA - OIC.pdf
Comment Letter Received
11/01/2021
CL 005 DEA - CNC.pdf
Comment Letter Received
12/01/2021
CL 006.0 DEA - ASCG.pdf
Comment Letter Received
12/01/2021
CL 006.1 DEA - ASCG.pdf
Comment Letter Received
12/01/2021
CL 006.2 DEA - ASCG.pdf
Comment Letter Received
12/01/2021
CL 007 DEA - Mazars.pdf
Comment Letter Received
12/01/2021
CL 008 DEA - ANC.pdf
Comment Letter Received
06/11/2020
DEA - Amendments to IAS 1.pdf
Draft endorsement advice

Phase 2 ED consultation

03/03/2022
CL 001 - SFRB - IAS 1 Amendments.pdf
Comment Letter Received
09/03/2022
CL 002 - ESBG - IAS 1 Amendments.pdf
Comment Letter Received
09/03/2022
CL 003 - GDV - IAS 1 Amendments.pdf
Comment Letter Received
09/03/2022
CL 004 - ICAC - IAS 1 Amendments.pdf
Comment Letter Received
13/03/2022
CL 005 - ICAEW - IAS 1 Amendments.pdf
Comment Letter Received
20/12/2023
CL 006 ESMA IAS 1 Amendments.pdf
Comment Letter Received
17/03/2022
CL 007 - OIC - IAS 1 Amendments.pdf
Comment Letter Received
21/03/2022
CL 008 - SEAG - IAS 1 Amendments.pdf
Comment Letter Received
21/03/2022
CL 009 - ANC - IAS 1 amendments.pdf
Comment Letter Received
22/03/2022
CL 010 - ASCG - IAS 1 Amendments.pdf
Comment Letter Received
22/03/2022
CL 011 - DASB - IAS 1 Amendments.pdf
Comment Letter Received
18/01/2022
Draft Comment letter ED-2021-9.pdf
Draft comment letter
29/03/2022
Final EFRAG Comment Letter_ED-2021-09 Non-Current Liabilities with Covenants_29 March 2022.pdf
Comment Letter

Exposure draft consultation

19/05/2015
CL001 - FRC - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
27/05/2015
CL002 - ICAC - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
01/06/2015
CL003 - AAT - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
01/06/2015
CL004 - DASB - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/03/2015
CL005 - FSR - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
04/06/2015
CL006 - ESMA - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/05/2015
CL007 - ANC - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/09/2015
CL008 - ASCG - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/08/2015
CL009 - NASB - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/08/2015
CL010 - Business Europe - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/09/2015
CL011 - OIC - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
06/10/2015
CL012 - ACTEO-AFEP-MEDEF - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
16/06/2015
CL013 - Deloitte - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
16/06/2015
CL014 - SFRC - EFRAG DCL on IASB ED-2015-1.pdf
Comment Letter Received
22/06/2015
Comment letter on ED-2015-1.pdf
Comment Letter
24/03/2015
Draft comment letter on ED-2015-1.pdf
Draft comment letter
29/07/2015
Feedback statement on DCL on ED-2015-1.pdf
Feedback statement - comments received

Phase 2 Endorsement consultation

25/01/2023
CL001_ICAC - DEA - Amendments to IAS 1.pdf
Comment Letter Received
14/02/2023
CL002_AFRAC_DEA - Amendments to IAS 1.pdf
Comment Letter Received
20/02/2023
CL003_NASB - DEA - Amendments to IAS 1.pdf
Comment Letter Received
23/02/2023
CL004_OIC - DEA Amendments to IAS 1.pdf
Comment Letter Received
24/02/2023
CL005_Martin Radosvetov - DEA Amendments to IAS 1.pdf
Comment Letter Received
01/03/2023
CL006_GDV - DEA - Amendments to IAS 1.pdf
Comment Letter Received
01/03/2023
CL007_CNC_DEA - Amendments to IAS 1.pdf
Comment Letter Received
21/12/2022
DEA - Invitation to comment - Amendments to IAS 1.pdf
Draft endorsement advice
21/12/2022
DEA - Letter to the EC Providing Advice - Amendments to IAS 1.pdf
Draft endorsement advice