IFRS 9 - Financial Instruments Completed Published in the Official Journal Didier Andries Sapna Heeralall Menu: Project phase Description Documents Projects news Re-exposure draft consultation 01/04/2016 EFRAG 2013 Field test report on ED Financial Instruments - Expected Credit Losses.pdf Feedback statement – field test 01/04/2016 EFRAG CL on ED Financial Instruments - Expected Credit Losses.pdf Comment Letter 01/04/2016 EFRAG DCL on ED Financial Instruments - Expected Credit Losses.pdf Draft comment letter 01/04/2016 EFRAG Feedback Statement on ED Financial Instruments - Expected Credit Losses.pdf Feedback statement - comments received Exposure draft consultation 01/04/2016 EFRAG 2013 Filed test report on Classification and Measurement of Financial Assets.pdf Feedback statement – field test 01/04/2016 EFRAG CL on ED Amortised Cost and Impairment.pdf Comment Letter 01/04/2016 EFRAG CL on ED Classification and measurement - Limited Amendments to IFRS 9.pdf Comment Letter 01/04/2016 EFRAG CL on ED Classification and Measurement.pdf Comment Letter 01/04/2016 EFRAG CL on ED Fair Value Option for Financial Liabilities.pdf Comment Letter 01/04/2016 EFRAG CL on ED Hedge Accounting.pdf Comment Letter 01/04/2016 EFRAG CL on Review Draft Hedge_Accounting.pdf Comment Letter 01/04/2016 EFRAG CL on Supplementary Document Impairment.pdf Comment Letter 01/04/2016 EFRAG DCL on ED Amortised Cost and Impairment.pdf Draft comment letter 01/04/2016 EFRAG DCL on ED Classification and Measurement - Limited amendments to IFRS 9.pdf Draft comment letter 01/04/2016 EFRAG DCL on ED Classification and Measurement.pdf Draft comment letter 01/04/2016 EFRAG DCL on ED Fair Value Option for Financial Liabilities.pdf Draft comment letter 01/04/2016 EFRAG DCL on ED Hedge Accounting.pdf Draft comment letter 01/04/2016 EFRAG DCL on Supplementary Document Impairment.pdf Draft comment letter 01/04/2016 EFRAG Feedback report - February 2011 Financial Instruments Discussion Forum.pdf Feedback statement – outreach event 01/04/2016 EFRAG Feedback Statement on 2011 Outreach Supplementary Document Impairment.pdf Feedback statement – outreach event 01/04/2016 EFRAG Feedback Statement on Hedging 2013.pdf Feedback statement – field test 01/04/2016 EFRAG Letter on Macro hedging 2013.pdf Comment Letter 01/04/2016 EFRAG Summary of responses to 2010 Amortised Cost and Impariment Outreach.pdf Feedback statement – field test Discussion paper consultation 01/04/2016 EFRAG CL on DP Reducing Complexity.pdf Comment Letter 01/04/2016 EFRAG DCL on DP Reducing Complexity.pdf Draft comment letter Endorsement consultation 15/09/2015 Endorsement Advice on IFRS 9.pdf Endorsement Advice 05/04/2016 Feedback_Statement_Insurance_Specialist_User_Outreach_on_Potential_Deferral_of_IFRS_9_for_Insurers.pdf Feedback statement - comments received 23/06/2015 IFRS 9 DEA - CL01 - SEAG.pdf Comment Letter Received 23/06/2015 IFRS 9 DEA - CL02 - FEE.pdf Comment Letter Received 23/06/2015 IFRS 9 DEA - CL03 - DIA.pdf Comment Letter Received 23/06/2015 IFRS 9 DEA - CL04 - AFME.pdf Comment Letter Received 23/06/2015 IFRS 9 DEA - CL05 - Assuralia.pdf Comment Letter Received 23/06/2015 IFRS 9 DEA - CL06 - LAPFF.pdf Comment Letter Received 25/06/2015 IFRS 9 DEA - CL07A - GDV.pdf Comment Letter Received 25/06/2015 IFRS 9 DEA - CL07B - GDV.pdf Comment Letter Received 26/06/2015 IFRS 9 DEA - CL08 - KBC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL09 - MINFINROMANIA.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL09A - MINFINROMANIA.pdf Comment Letter Received 26/06/2015 IFRS 9 DEA - CL10 - Talanx.pdf Comment Letter Received 26/06/2015 IFRS 9 DEA - CL11 - GBIC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL12A - ABI.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL12B - ABI.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL13 - ESRBG.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL14 - ASCG.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL15A - TFILTP.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL15B - TFILTP.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL16 - RV.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL17 - HSBC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL18 - ICAC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL19.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL20 - FBF.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL21 - KPMG.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL22 - FSR.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL23 - EAPB.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL24 - EBF.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL25 - Commerzbank.pdf Comment Letter Received 02/07/2015 IFRS 9 DEA - CL26 - UK FRC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL27 - DASB.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL28 - FRAC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL29 - ISDA.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL30 - LeG.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL31 - EACB.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL32 - AFEC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL33 - BBA.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL34 -Deutsche Bank.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL35 - Barclays.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL36 - CNP.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL37 - ICAEW.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL38 - SIDREA.pdf Comment Letter Received 07/07/2015 IFRS 9 DEA - CL39A - ANC.pdf Comment Letter Received 02/07/2015 IFRS 9 DEA - CL40A - CFOF IE.pdf Comment Letter Received 02/07/2015 IFRS 9 DEA - CL40B - CFOF IE.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL41 - PASC.pdf Comment Letter Received 01/07/2015 IFRS 9 DEA - CL42 - FFSA.pdf Comment Letter Received 02/07/2015 IFRS 9 DEA - CL43 - ESMA.pdf Comment Letter Received 02/07/2015 IFRS 9 DEA - CL44 - EBA.pdf Comment Letter Received 02/07/2015 IFRS 9 DEA - CL45 - ECB.pdf Comment Letter Received 03/07/2015 IFRS 9 DEA - CL46 - Credit Agricole.pdf Comment Letter Received 06/07/2015 IFRS 9 DEA - CL47 - CFA.pdf Comment Letter Received 09/07/2015 IFRS 9 DEA - CL48 - OIC.pdf Comment Letter Received 17/07/2015 IFRS 9 DEA - CL49 - EIOPA.pdf Comment Letter Received 04/05/2015 IFRS_9_DEA_-_May_4_2015_-_final.pdf Draft endorsement advice 03/08/2015 IFRS_9_Pre-endorsement_questionnaire_-_feedback_report_-_August_2015_-_final.pdf Other EFRAG paper 01/12/2015 Letter_to_the_European_Commission-__IFRS_9__-_Assessment_of_true_and_fair_.pdf EFRAG Report to European Commission 01/04/2016 Supplementary_information_final_June_2012.pdf Other EFRAG paper
IFRS 9 - Financial Instruments Completed Published in the Official Journal Didier Andries Sapna Heeralall
01/04/2016 EFRAG 2013 Field test report on ED Financial Instruments - Expected Credit Losses.pdf Feedback statement – field test
01/04/2016 EFRAG Feedback Statement on ED Financial Instruments - Expected Credit Losses.pdf Feedback statement - comments received
01/04/2016 EFRAG 2013 Filed test report on Classification and Measurement of Financial Assets.pdf Feedback statement – field test
01/04/2016 EFRAG CL on ED Classification and measurement - Limited Amendments to IFRS 9.pdf Comment Letter
01/04/2016 EFRAG DCL on ED Classification and Measurement - Limited amendments to IFRS 9.pdf Draft comment letter
01/04/2016 EFRAG Feedback report - February 2011 Financial Instruments Discussion Forum.pdf Feedback statement – outreach event
01/04/2016 EFRAG Feedback Statement on 2011 Outreach Supplementary Document Impairment.pdf Feedback statement – outreach event
01/04/2016 EFRAG Summary of responses to 2010 Amortised Cost and Impariment Outreach.pdf Feedback statement – field test
05/04/2016 Feedback_Statement_Insurance_Specialist_User_Outreach_on_Potential_Deferral_of_IFRS_9_for_Insurers.pdf Feedback statement - comments received
03/08/2015 IFRS_9_Pre-endorsement_questionnaire_-_feedback_report_-_August_2015_-_final.pdf Other EFRAG paper
01/12/2015 Letter_to_the_European_Commission-__IFRS_9__-_Assessment_of_true_and_fair_.pdf EFRAG Report to European Commission