IFRS 3 Amendments - Definition of a Business

Completed
Concluded

Endorsement consultation

04/03/2019
CL001 - Bayer AG - DEA on Definition of a Business.pdf
Comment Letter Received
04/03/2019
CL002 - Daimler AG - DEA on Definition of a Business.pdf
Comment Letter Received
04/03/2019
CL003 - Siemens AG - DEA on Definition of a Business.pdf
Comment Letter Received
27/02/2019
CL004 - OIC - DEA on Definition of a Business.pdf
Comment Letter Received
11/12/2018
Definition of a Business - EC request for endorsement advice.pdf
External paper for meeting
11/01/2019
Draft endorsement advice on Definition of a Business.pdf
Draft endorsement advice
22/10/2018
Invitation to comment - DEA on Definition of a Business.docx
Draft endorsement advice

Exposure draft consultation

10/10/2016
CL01 - ASCG.pdf
Comment Letter Received
03/11/2016
CL014 - Engie - EFRAG DCL on IASB DI-2016-1.pdf
Comment Letter Received
12/10/2016
CL02 - ESMA.pdf
Comment Letter Received
14/10/2016
CL03 - The Linde Group.pdf
Comment Letter Received
14/10/2016
CL04 - DASC.pdf
Comment Letter Received
17/10/2016
CL05 - FAR.pdf
Comment Letter Received
19/10/2016
CL06 - ANC.pdf
Comment Letter Received
19/10/2016
CL07 - FEE.pdf
Comment Letter Received
24/10/2016
CL08 - FRC.pdf
Comment Letter Received
26/10/2016
CL09 - SEAG.pdf
Comment Letter Received
26/10/2016
CL10 - OIC.pdf
Comment Letter Received
27/10/2016
CL11 - ICAEW.pdf
Comment Letter Received
02/11/2016
CL12 - DASB.pdf
Comment Letter Received
02/11/2016
CL13 - ACTEO AFEP MEDEF.pdf
Comment Letter Received
03/11/2016
CL14 - Engie.pdf
Comment Letter Received
09/11/2016
Comment letter on IASB ED-2016-01.pdf
Comment Letter
27/07/2016
Draft comment letter on IASB ED-2016-1.pdf
Draft comment letter

Concluded

20/03/2019
Definition of a Business - Endorsement advice letter to the EC.pdf
Endorsement Advice