Reference to the Conceptual Framework (Amendments to IFRS 3)

Completed
Published in the Official Journal

Exposure draft consultation

19/07/2019
CL001 - CNC - EFRAG DCL on IASB ED-2019-3.pdf
Comment Letter Received
25/07/2019
CL002 - OIC - EFRAG DCL on IASB ED-2019-3.PDF
Comment Letter Received
13/08/2019
CL003 - ICAC - EFRAG DCL on IASB ED-2019-3.pdf
Comment Letter Received
19/08/2019
CL004 - ICAEW - EFRAG DCL on IASB ED-2019-3.pdf
Comment Letter Received
22/08/2019
CL005 - DASC - EFRAG DCL on IASB ED-2019-3.pdf
Comment Letter Received
24/09/2019
CL006 - SEAG - EFRAG DCL on IASB ED-2019-3 - Received after comment deadline.pdf
Comment Letter Received
01/10/2019
CL007 - DASB - EFRAG DCL on IASB ED-2019-3 - Received after comment deadline.pdf
Comment Letter Received
01/10/2019
CL008 - NASB - EFRAG DCL on IASB ED-2019-3 - Received after comment deadline.pdf
Comment Letter Received
01/10/2019
CL009 - BusinessEurope - EFRAG DCL on IASB ED-2019-3 - Received after comment deadline.pdf
Comment Letter Received
23/09/2019
EFRAG Comment letter on ED-2019-3.pdf
Comment Letter
27/06/2019
EFRAG Draft Comment letter on ED-2019-3.pdf
Draft comment letter
17/10/2019
Feedback statement on EFRAG DCL on ED-2019-3.pdf
Feedback statement - comments received

Endorsement consultation

29/07/2020
CL001 - OIC - EFRAG DEA on Reference to the Conceptual Framework (Amendments to IFRS 3).pdf
Comment Letter Received
08/09/2020
CL002 - ICAEW - EFRAG DEA on Reference to the Conceptual Framework (Amendments to IFRS 3).pdf
Comment Letter Received
09/06/2020
Draft endorsement advice on Reference to the Conceptual Framework - Amendments to IFRS 3.pdf
Draft endorsement advice
23/10/2020
Endorsement advice on Reference to the Conceptual Framework - Amendments to IFRS 3.pdf
Endorsement Advice