IFRS (International Financial
Reporting Standards)

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Exposure drafts and comment letters

Exposure drafts and comment letters

Exposure drafts and comment letters

Die Tabelle enthält alle Exposure Drafts und diskutierten Vorschläge von der IFRS Foundation und vom IASB (einschließlich IFRS IC) über die letzten 12 Monate. Sofern eine Kommentierung durch EY abgegeben wurde, finden Sie diese ebenso in der Tabelle. Ein vollständiges Archiv aller Exposure Drafts und finalen Stellungnahmen finden Sie in unserem EY Client Portal oder direkt auf der IASB Website.

Exposure Drafts und diskutierte Vorschläge werden mit den folgenden Abkürzungen aufgeführt:: ED - Exposure Draft; DP - Discussion Paper; PV - Preliminary View; DI - Draft Interpretation.

Topic Relates to Proposal Comments Deadline
Service Concession Arrangements   EY Comment Letter to IFRS IC: IFRIC 12 TAD Payments by operator to grantor in service concession arrangement Download 20160121
Presentation of Financial Statements   EY comment letter to IASB on ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements
Download
Download 20160121
Investment Property IAS 40 EY comment letter to IASB on ED/2015/9: Transfers of Investment Property: Proposed amendment to IAS 40 Download 20160121
Financial Instruments IAS 32 EY comment letter - Tentative agenda decision IAS 32 Offsetting and cash pooling Download 20160121
Overviews IFRSs 2014-2016 Cycle EY Comment letter Invitation to comment – Annual Improvements to IFRSs 2014-2016 Cycle Download 20160121
Insurance contracts IFRS 9 and IFRS 4 EY comment letter to IASB on ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Download 20160121
Income Tax   EY Comment letter Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments Download 20160121
Foreign Exchange   EY comment letter on Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration Download 20160121
Agenda Consultation   EY Comment Letter 2015 Agenda Consultation Download 20140915
Conceptual Framework   EY Comment Letter - ED/2015/3 – Conceptual Framework for Financial Reporting Download 20140915
    EY Comment Letter Trustee's 2015 Review of Structure and Effectiveness Download 20140915
Investment Property IAS 40 Exposure Draft ED 2015/9 – Transfers of Investment Property: Proposed amendment to IAS 40 Download 20140915
Consolidation IFRS 5 EY Comment Letter to IFRS Interpretations Committee on Tentative agenda decision – IFRS 5 Download 20140915

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Olaf Boelsems
IFRS Solutions Center GSA
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20148 Hamburg
Telefon +49 (40) 36132 17715
E-Mail Olaf Boelsems

Ernst & Young GmbH
Wirtschaftsprüfungsgesellschaft
Solvy Weigert
IFRS Solutions Center GSA
Rothenbaumchaussee 76-78
20148 Hamburg
Telefon +49 (40) 36132 12361
E-Mail Solvy Weigert