Endorsement consultation

01/10/2019
CL 101 - PwC - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
03/10/2019
CL 102 - ISDA - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
04/10/2019
CL 103 - FRC - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
09/10/2019
CL 104 - Swedish Financial Reporting Board - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 105 - SIEMENS - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 106 - FMC - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 107 - Allianz - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 108 - BMW - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 109 - Innogy - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 110 - ProSieben - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 111 - Chartered Accountants Ireland - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 112 - Accountancy Europe - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 113 - AFME - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 114 - EBF - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 115 - BASF - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 116 - GTI - EFRAG DEA on IBOR reform.pdf
Comment Letter Received
10/10/2019
CL 117 - EFFAS - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 118 - Deutsche Bank - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
10/10/2019
CL 119 - BNP Paribas - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
11/10/2019
CL 120 - OIC - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
11/10/2019
CL 121 - ANC - EFRAG DEA on IBOR Reform.pdf
Comment Letter Received
30/09/2019
Draft Endorsement Advice on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).pdf
Draft endorsement advice
16/10/2019
EFRAG's Final Endorsement Advice on IBOR Reform - Letter to the EC.pdf
Endorsement Advice
08/11/2019
Feedback statement - EFRAG DCL IBOR Reform.pdf
Feedback statement - comments received
27/09/2019
Invitation to comment on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).pdf
Draft endorsement advice

Phase 2 Endorsement consultation

04/09/2020
CL 101- Accountancy Europe - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
04/09/2020
CL 102 - ISDA - EFRAG DEA IBOR Phase 2 .pdf
Comment Letter Received
07/09/2020
CL 103 - FRC - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
07/09/2020
CL 104 - Deutsche Bank - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
07/09/2020
CL 105 - Allianz SE - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
07/09/2020
CL 106 - EBF - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
08/09/2020
CL 107 - ANC - EFRAG DEA IBOR Phase 2.PDF
Comment Letter Received
08/09/2020
CL 108 - OIC - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
08/09/2020
CL 109 - ASCG - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
14/09/2020
CL 110 - AFME - EFRAG DEA IBOR Phase 2.pdf
Comment Letter Received
25/08/2020
DEA - IBOR Phase 2 - Invitation to comment.docx
Draft endorsement advice
27/08/2020
DEA - IBOR Phase 2 - Invitation to comment.pdf
Draft endorsement advice
27/08/2020
EFRAG Draft Endorsement Advice - IBOR Phase 2.pdf
Draft endorsement advice
14/09/2020
EFRAG's Final Endorsement Advice on IBOR Reform - Phase 2 - Letter to the EC.pdf
Endorsement Advice
09/09/2020
IBOR Phase 2 Amendments.pdf
IASB document

Phase 2 ED consultation

07/05/2020
CL01 - ANC - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
14/05/2020
CL02 - FBF - EFRAG DCL IBOR Reform - Phase 2 .pdf
Comment Letter Received
14/05/2020
CL03 - Erste Group - EFRAG DCL IBOR reform - Phase 2.pdf
Comment Letter Received
14/05/2020
CL04 - OIC - EFRAG DCL IRB Rerfom - Phase 2.pdf
Comment Letter Received
15/05/2020
CL05 - ESBG - EFRAG DCL IRB Rerfom - Phase 2.pdf
Comment Letter Received
15/05/2020
CL06 - DASC - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
19/05/2020
CL07 - ICAC - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
20/05/2020
CL08 - FRC - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
20/05/2020
CL09 - ICAEW - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
25/05/2020
CL10 - ESMA - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
25/05/2020
CL11 - EBF - EFRAG DCL IBOR Reform - Phase 2.pdf
Comment Letter Received
10/04/2020
EFRAG DCL - ED 2020-1 - Interest Rate Benchmark Reform - Phase 2.pdf
Draft comment letter
26/05/2020
EFRAG's FCL - ED 2020-1 - IBOR Phase 2 .pdf
Comment Letter

Exposure draft consultation

29/05/2019
CL01 - FBF - EFRAG DCL IBOR Reform.pdf
Comment Letter Received
31/05/2019
CL02 - ESBG - EFRAG DCL IBOR Reform.pdf
Comment Letter Received
03/06/2019
CL03 - Erste Group - EFRAG DCL IBOR Reform.pdf
Comment Letter Received
04/06/2019
CL04 - Insurance Europe - EFRAG DCL IBOR Reform.pdf
Comment Letter Received
04/06/2019
CL05 - BNP Paribas - EFRAG DCL IBOR Reform.pdf
Comment Letter Received
11/06/2019
CL06 - OIC - EFRAG DCL IBOR Reform.pdf
Comment Letter Received
12/06/2019
CL07 - ANC - EFRAG DCL IBOR reform.pdf
Comment Letter Received
13/05/2019
EFRAG DCL - ED 2019-1 - Interest Rate Benchmark Reform.pdf
Draft comment letter
20/06/2019
EFRAG's FCL - ED 2019-1 - Interest Rate Benchmark Reform - final.pdf
Comment Letter
20/09/2019
Preparatory DEA IBOR Phase I -Letter to the EC.pdf
Draft endorsement advice