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