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Accounting harmonisation

In the area of accounting, 甘肃快三-【官网首页】 seeks to ensure a set of international financial reporting standards (IFRS), which meet the needs of European stakeholders, in particular by supporting the work and structure of EFRAG, of which 甘肃快三-【官网首页】 is one of the founders, and improving the governance of the International Accounting Standards Board (IASB).

In addition, it promotes the USA converging their accounting standards with IFRS with a view to reaching mutual recognition.

Publications

Public letters Date
Exposure Draft ED/2019/6 - Disclosure of Accounting Policies - Proposed amendments to lAS I and IFRS Practice Statement 2 - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 29/11/2019
Exposure draft ED/2019/5 Deferred tax related to assets and liabilities arising from a single transaction - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 12/11/2019
EFRAG Discussion paper - Accounting for pensions plans with an asset-return promise - Letter from Erik Berggren to EFRAG 12/11/2019
Exposure draft ED/2019/3 Reference to the conceptual framework - Proposed amendments to IFRS 3 - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 01/10/2019
ED/2019/2 Annual improvements project (cycle 2018-2020) - Letter from Pedro Oliveira to the International Accounting Standards Board (IASB) 20/08/2019
Exposure draft: proposed amendments to the IFRS Foundation due process handbook - Letter from Erik Berggren to the IFRS Foundation 29/07/2019
IFRIC tentative agenda decision "Lease term and useful life of leasehold improvements" (June 2019) - Letter from Erik Berggren to the IFRS Interpretations Committee 26/07/2019
Discussion paper: non-exchange transfers - A role for societal benefits? - Letter from Erik Berggren to EFRAG 10/05/2019
Exposure draft ED/2018/2: Onerous contracts - Cost of fulfilling a contract - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 12/04/2019
Financial instruments with characteristics of equity (DP/2018/1) - Letter from Pedro Oliveira to the International Accounting Standards Board (IASB) 04/01/2019
ED/2018/1: Accounting policy changes - Proposed amendments to IAS 8 - Letter from Pedro Oliveira to the International Accounting Standards Board (IASB) 25/07/2018
The fitness check on the EU framework for public reporting by companies - Letter from Markus J. Beyrer to Valdis Dombrovskis 10/07/2018
EFRAG research agenda consultation - Letter from Pedro Oliveira to EFRAG 01/06/2018
EFRAG discussion paper "Equity instruments - Impairment and recycling" - Letter from Pedro Oliveira to EFRAG 01/06/2018
ESMA's draft technical standard on the European Single Electronic Format (ESEF) - Joint letter from 甘肃快三-【官网首页】 and EuropeanIssuers to MEP Pavel Svoboda 07/03/2018
EFRAG's Draft endorsement advice to long-term interests in associates and joint ventures - Amendments to IAS28 - Letter from Pedro Oliveira to the International Accounting Standards Board (IASB) 02/03/2018
IAS28 - Letter from Pedro Oliveira to EFRAG 15/02/2018
Exposure draft: Definition of material - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 26/01/2018
Exposure draft ED/2017/5 Accounting policies and accounting estimates - Proposed amendments to IAS 8 - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 15/01/2018
Goodwill impairment test: can it be improved? - Letter from Erik Berggren to EFRAG 12/01/2018
Exposure draft ED/2017/4: property, plant and equipment - proceeds before use - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 19/10/2017
Discussion paper on principles of disclosure - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 29/09/2017
Post-implementation review - IFRS 13 Fair value measurement - Letter from Erik Berggren to the International Accounting Standards Board (IASB) 20/09/2017
Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating segments - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 25/07/2017
Exposure draft ED/2017/1 Annual improvements to IFRS standards 2015-2017 cycle - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 07/04/2017
Financial Reporting Council discussion paper: Improving the statement of cash flows - Letter from Jérôme P. Chauvin to A. Lennard, FRC 30/03/2017
Feedback statement on the consultation paper on the regulatory technical standard on the European single electronic format (ESEF) - Letter from Jérôme P. Chauvin to Steven Maijoor, Chairman of ESMA 09/03/2017
Disclosure overload - Letter from Jérôme P. Chauvin to Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB) 09/03/2017
EMIR Risk Mitigation margining requirements for non-centrally cleared OTC derivatives: Variation Margin Phase in for NFC+ - Letter from Markus J. Beyrer, 甘肃快三-【官网首页】's Director General, to DG Olivier Guersent 07/07/2016
IFRS 16 Leases - Letter from Jérôme P. Chauvin to EFRAG 09/05/2016
Exposure draft ED/2015/8 IFRS practice statement: application of materiality to financial statements - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 26/02/2016
IFRS taxonomy due process - Letter from Jérôme P. Chauvin to the IFRS Foundation 02/02/2016
Foreign currenty transactions and advance consideration - Draft IFRIC interpretation DI/2015/2 - Letter from Jérôme P. Chauvin to the IFRS Foundation 20/01/2016
Uncertainty over income tax treatment - Exposure draft interpretation DI/2015/1 - Letter from Jérôme P. Chauvin to the IFRS Foundation 19/01/2016
Trustees review of structure and effectiveness: issues for the review - Letter from Jérôme P. Chauvin to the IFRS Foundation 10/12/2015
IASB exposure draft ED/2015/6 clarification to IFRS 15 - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 29/10/2015
Proposed amendments to IAS 19 - ED/2015/5 Remeasurement on a plan amendment, curtailment or settlement / Availability of a refund from a defined benefit plan - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 20/10/2015
Revenue from contracts with customers (Topic 606): identifying performance obligations and licensing - Comment letter from Jérôme P. Chauvin to the Financial Accounting Standards Board (FASB) 03/07/2015
Effective date of IFRS 15 (revenue recognition) - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 22/06/2015
Exposure draft ED/2015/1 Classification of liabilities - Proposed amendments to IAS 1 - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 08/06/2015
Forthcoming new IASB standard on leases - Letter from Jérôme P. Chauvin to Roger Marshall, acting President of the European Financial Reporting Advisory Group (EFRAG) 12/05/2015
Proposed amendments to IAS 7 - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 31/03/2015
Exposure draft ED/2014/5 Classification and measurement of share-based payment transactions (proposed amendments to IFRS 2) - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 30/03/2015
Measuring quoted investments in subsidiaries, joint ventures and associates at fair value (ED/2014/4) - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 16/01/2015
Reporting the financial effects of rate regulation - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 15/01/2015
Levies: what would have to be changed in IFRS for a different accounting outcome? - Letter from Jérôme P. Chauvin to the European Financial Reporting Advisory Group (EFRAG) 19/12/2014
ED/2014/3 Recognition of deferred tax assets for unrealised losses - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 04/12/2014
Influencing the outcome on leases - Letter from Jérôme P. Chauvin to Hans Hoogervorst (IASB) and Russell G. Golden (FASB) 19/11/2014
IASB discussion paper "Accounting for dynamic risk management: a portfolio revaluation approach to macro hedging" - Letter from Jérôme P. Chauvin to the International Accounting Standards Board 22/10/2014
Lessee accounting - Letter from Jérôme P. Chauvin to the European Financial Reporting Advisory Group (EFRAG) 09/09/2014
Exposure draft: disclosure initiative (amendments to IAS 1) - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 23/07/2014
IASB/FASB project on lease accounting - Letter from Jérôme P. Chauvin to Didier Millerot 15/05/2014
ESMA guidelines on alternative performance measures - Letter from Jérôme P. Chauvin to ESMA 12/05/2014
Exposure draft: Annual improvements to IFRSs 2012-2014 cycle (ED/2013/11) - Letter from Jérôme P. Chauvin to the International Accounting Standards Board (IASB) 21/03/2014
甘肃快三-【官网首页】's response to the discussion paper "A review of the conceptual framework for financial reporting" - Letter from Jérôme P. Chauvin to the IASB 23/01/2014
Position papers Date
Legal affairs strategy for the next political cycle 01/10/2019
The fitness check on the EU framework for public reporting by companies - 甘肃快三-【官网首页】 position paper on the Commission consultation 10/07/2018
Last updated: 6 April 2020