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Page 1: EFRAGold.efrag.org › files › EFRAG public letters › IFRIC20 › EFRAGs_Final... · Created Date: 20120120151547Z

Page 2: EFRAGold.efrag.org › files › EFRAG public letters › IFRIC20 › EFRAGs_Final... · Created Date: 20120120151547Z

Page 3: EFRAGold.efrag.org › files › EFRAG public letters › IFRIC20 › EFRAGs_Final... · Created Date: 20120120151547Z

Page 4: EFRAGold.efrag.org › files › EFRAG public letters › IFRIC20 › EFRAGs_Final... · Created Date: 20120120151547Z

LONG-TERM INVESTING ACTIVITIES BUSINESS MODELSold.efrag.org/files/EFRAG Output/Feedback_report_on... · Feedback Statement – EFRAG round table Long-term Investing Activities Business

EFRAG Short Discussion Series - Focus IFRS · EFRAG Short Discussion Series ... in IAS 37 was published in January 2010 ... 22 Paragraphs 23 to 29 contain a summary of the main proposals

EFRAG FEE Paper-The Expected Loss Model Final - Web

ASAF Agenda Paper 2 December 2020 Highlights of EFRAG

EFRAG UPDATE - cnc.min-financas.pt · IFRS 16 Leases Jan 2016 March 2017 Oct 2017 2019 IFRS 17 Insurance Contracts May 2017 TBC TBC 2022* EFRAG CNC Portugal –5 February 2019 * based

Separate Financial Statements - EFRAG technical financial reporting issues that arise under IFRS when ... a clear distinction between separate financial statements and other financial

ANNUAL REVIEW2018X(1)S...4 REPORT FROM THE EFRAG BOARD PRESIDENT IFRS 17 IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board in May 2017. EFRAG has

Draft Comment Letter - EFRAGold.efrag.org/files/EFRAG Output/EFRAG_Draft_Comment_Letter_on_t… · IASB Exposure Draft – Financial Instruments: Expected Credit Losses Page 3 of

IFRS 17 Insurance Contracts Standard Presentation … 17 Insurance Contracts Standard Presentation to the EFRAG Board ... - Multiple accounting options and judgements ... multiple

ETATS FINANCIERS CONSOLIDES 31 DECEMBRE 2012 › documents › AG2013 › ... · 2017-11-17 · IFRIC20 sur les frais de découverture ; L’application anticipée de ces normes n’aurait

EFRAG Short Discussion SeriesX(1)S(4jwq5lapdyr4ryptivmg045w... · 2021. 5. 2. · The use of information by capital providers – implications for standard setting 4 EFRAG Short Discussion

EFRAG – Considering the Effects of Accounting Standardsold.efrag.org/...Considering_the_Effects_of_Accounting_Standards..… · Web viewIt is a response to the recent discussion

Re: Discussion Paper Financial Instruments with ......Presentation and disclosure EFRAG acknowledges the inherent limitations of any binary debt-equity split and therefore welcomes

old.efrag.org › files › EFRAG Output › Classification of Claims... · Classification of Claims - EFRAG2014-10-21 · the classification of claims it has become clear that there

Införande och implementering av internationella ...15177/FULLTEXT01.pdf · EFRAG: European Financial Reporting Advisory Group . 7 1. ... IASB är en oberoende och privatfinansierad

Short-term convergence: income taxes - EFRAGold.efrag.org/files/ProjectDocuments/Other projects... · Short term convergence: income taxes December 2007 IAS 12 requirement US GAAP

Discussion Paper Preliminary Views on Financial Statement ...old.efrag.org/files/EFRAG public letters/Financial... · Discussion Paper Preliminary Views on Financial Statement Presentation

LONG-TERM INVESTING ACTIVITIES BUSINESS MODELSold.efrag.org/files/EFRAG Output/EFRAG_Feedback_report_on_EFRAG… · Feedback Statement – EFRAG round table Long-term Investing Activities

EXPOSURE DRAFT ED 9 Joint Arrangements - EFRAGold.efrag.org/files/IFRS 11/ED_9_Joint_Arrangements.pdf · ED 9 Joint Arrangements is published by the International Accounting Standards

Potential need for changes to the governance and funding ......chapter 4: efrag’s new organisation and governance 17 efrag general assembly 17 efrag boards 18 technical expert groups

Amendments to IFRS 17 This letter is intended to ...efrag-website.azurewebsites.net/Assets/Download... · IASB ED/2019/4 Amendments to IFRS 17 – EFRAG comment letter Page 3 of 29

IFRS 10 Consolidated Financial Statements - EFRAGold.efrag.org/files/EFRAG public letters... · IN1 IFRS 10 Consolidated Financial Statements establishes principles for the presentation

EFRAG Discussion Paper

©2006 EFRAG EFRAG Moscow 31 Jan 2006 1 EU FINANCIAL REPORTING LATEST DEVELOPMENTS NOFA Francoise Flores, EFRAG TEG 31 Jan 2006

ANNUAL REVIEW2018 - EFRAGAnnual+Review+2018.pdfANNUAL REVIEW2018 THOUGHT LEADERSHIP, TRANSPARENCY AND PUBLIC ACCOUNTABILITY 2 ABOUT EFRAG EFRAG - European Financial Reporting Advisory

technical positions.X(1)S(wbgt0mffayl4304hg5slabxc... · technical positions. Voting members of the EFRAG Technical Expert Group are appointed through a formal process. The process

MOVING FORWARD - efrag.orgefrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets... · 2 About EFRAG ABOUT EFRAG EFRAG, the European Financial Reporting Advisory Group,

Issues raised by the insurance industry IFRS 17 Insurance ... EFRAG Secretariat: Insurance team EFRAG TEG meeting 8 August 2018 Paper 02-03, ... sufficient to compensate it for undertaking

©2006 EFRAG BRUSSELS 18. OCTOBER 2006 REVENUE RECOGNITION ADVISORY FORUM Stig Enevoldsen 18 October 2006

EFRAG Short Discussion Series...EFRAG Short Discussion Series OBJECTIVE OF THIS PAPER 8 The objective of this paper is to highlight some considerations that are relevant in the discussion

Toward a Measurement Framework for Financial …old.efrag.org/files/EFRAG public letters/Conceptual...This paper’s proposals for developing a measurement framework for financial

MINISTERIO - EFRAG

Separate Financial Statements - Home - EFRAG current ifrs guidance on separate financial statements 19 separate and consolidated financial statements in parallel 21 chapter 2:

ED Income Taxes Standard - EFRAGold.efrag.org/files/Upload/EDIncomeTaxesStandard.pdf · income tax core principle 1 scope 2–4 steps in accounting for income tax 5 current tax 6–8

ANNUAL EUROPE’S REVIEW FINANCIAL 2016 REPORTING …X(1)S(tjxilyaffmc2ijo2wuccjrb1))/Assets/Download... · ANNUAL REVIEW 2016. 2 EFRAG - European Financial Reporting Advisory Group