Public Discussions
07.10.2011
Public Discussion on:
- IASB ED/2011/2 Improvements to IFRSs
- IASB ED/2011/3 Mandatory Effective Date of IFRS 9
- IASB ED/2011/4 Investment Entities
and
EFRAG-ASCG outreach event:
- IASB Request for Views: Agenda Consultation 2011
- Protokoll
09.05.2011
EFRAG-ASCG outreach event:
- IASB tentative decisions and discussion on Revenue from Contracts with Customers
- IASB tentative decisions on Leases
- IASB tentative decisions on Financial Instruments
- IASB tentative decisions on Insurance Contracts
- Protokoll
25.01.2011
Public Discussion on:
- IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities (deutsche Fassung/ englische Fassung)
- IASB Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment – Financial Instruments: Impairment (deutsche Fassung/ englische Fassung)
11.01.2011
PublicDiscussion on:
- IASB ED/2010/13 Hedge Accounting (deutsche Fassung/ englische Fassung)
- IASB Request for Views on Effective Dates and Transition Methods (deutsche Fassung/ englische Fassung)
30.11.2010
EFRAG-ASCG outreach event:
18.11.2010
E-DRS 26 Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises
01.10.2010
Public Discussion on:
- IASB ED/2010/6 Revenue from Contracts with Customers (deutsche Fassung/ englische Fassung)
- IASB ED/2010/3 9 Leases (deutsche Fassung/ englische Fassung)
- IASB ED/2010/10 Removal of Fixed Dates for First-time Adopters – Proposed amendments to IFRS 1 (deutsche Fassung/ englische Fassung)
- IASB ED/2010/11 Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 (deutsche Fassung/ englische Fassung)
- IASB ED/2010/12 Severe Hyperinflation – proposed amendments to IFRS 1 (deutsche Fassung/ englische Fassung)
- The annual improvements process: Proposals to amend the Due Process Handbook for the IASB (deutsche Fassung/ englische Fassung)
- E-DRS 25 Berichterstattung über die Vergütung der Organmitglieder
27.09.2010
Public Discussion on:
- IASB ED/2010/8 Insurance Contracts
- IASB Staff Draft of ED Financial Statement Presentation
- Protokoll
05.07.2010
Public Discussion on:
- FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities (German / English)
- IASB ED/2010/3 Defined Benefit Plans – Proposed amendments to IAS 19 (German / English)
- IASB ED/2010/5 Presentation of Items of Other Comprehensive Income – Proposed amendments to IAS 1 (German / English)
- IASB ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (German / English)
28.05.2010
Public Discussion on:
- IASB ED/2010/4 Fair Value Option or Financial Liabilities
- IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment
- IASB ED/2010/2 Conceptual Framework for Financial reporting – The Reporting Entity
- Minutes
08.03.2010
Public Discussion on:
01.12.2009
Public Discussion on IFRS for SMEs:
- Das Konsultationspapier der EU zu IFRS for SMEs – Aktuelle Entwicklungen zur Überarbeitung der 4. und 7. EU-Richtlinie (Reinhard Biebel, Europäische Kommission)
- Minutes
23.11.2009
Public Discussion on:
- E-DRS 24 Latente Steuern
- E-DRÄS 4 Anpassungen nach BilMoG
- E-DRÄS 5 Änderungen der DSR zur Lageberichterstattung
- E-DRÄS 6 Änderungen an DRS 17 Berichterstattung über die Vergütung der Organmitglieder - Leistungen für den Fall der Beendigung der Tätigkeit
- Minutes
10.11.2009
Public Discussion on:
- IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (in deutscher Sprache)
- IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (in englischer Sprache)
- IFRS 9 Financial Instruments (in deutscher Sprache)
- IFRS 9 Financial Instruments (in englischer Sprache)
- Financial Instruments: Hedging – Diskussionsstand IASB (in deutscher Sprache)
- Financial Instruments: Hedging – Diskussionsstand IASB (in englischer Sprache)
- Financial Instruments: Hedging – Diskussionsstand FASB (in deutscher Sprache)
- Financial Instruments: Hedging – Diskussionsstand FASB (in englischer Sprache)
- IASCF Constitution Review, Part II (in deutscher Sprache)
- IASCF Constitution Review, Part II (in englischer Sprache)
- IASB ED/2009/11 Improvements to IFRSs
- IASB ED/2009/8 Rate-regulated Activities
- Minutes
18.08.2009
Public Discussion on:
- IASB ED Financial Instruments: Classification and Measurement (in deutscher Sprache)
- IASB ED Financial Instruments: Classification and Measurement (in englischer Sprache)
- IASB Request for Information (‘Expected Loss Model’) Impairment of Financial Assets: Expected Cash Flow Approach (in deutscher Sprache)
- IASB Request for Information (‘Expected Loss Model’) Impairment of Financial Assets: Expected Cash Flow Approach (in englsicher Sprache)
- IASB DP Credit Risk in Liability Measurement (in deutscher Sprache)
- IASB DP Credit Risk in Liability Measurement (in englischer Sprache)
- Minutes
12.06.2009
Public Discussion on:
- DP Leases (in deutscher Sprache)
- DP Leases (in englischer Sprache)
- ED Income Tax (in deutscher Sprache)
- ED Income Tax (in englischer Sprache)
- ED amendments to IFRIC 14 IAS 19 (in deutscher Sprache)
- ED amendments to IFRIC 14 IAS 19 (in englischer Sprache)
- Minutes
05.06.2009
Public Discussion on:
- ED Fair Value Measurement (in deutscher Sprache)
- ED Fair Value Measurement (in englischer Sprache)
- Minutes
14.05.2009
Public Discussion on:
- ED Derecognition – Proposed amendments to IAS 39 and IFRS 7 (in deutscher Sprache)
ED Derecognition – Proposed amendments to IAS 39 and IFRS 7 (in englischer Sprache)
- Minutes
13.03.2009
Public Discussion on:
- ED 10 Consolidation Consolidated Financial Statements
- ED amendments to IAS 24 Relationships with the State
- IASCF Constitution Review (2. Teil)
- Minutes
04.03.2009
Public discussion on:
- IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers
- IASB DP Preliminary Views on Financial Statement Presentation
- Minutes
12.01.2009
Public discussion on:
- IASB ED Embedded Derivatives – Proposed amendments to IFRIC 9 & IAS 39
- IASB ED Investments in Debt Instruments – Proposed amendments to IFRS 7
- Minutes
02.12.2008
Public discussion on:
- IASB DP Preliminary Views on Financial Statement Presentation
- IASB ED IFRS 1amend Additional Exemptions for First-Time Adopters
- IASB ED IFRS 5amend Discontinued Operations
- IASB ED IFRS 7amend Improving Disclosures about Financial Instruments
- Minutes
27.10.2008
Public discussion on:
- IASB ED IAS 33 amend Simplifying Earnings per Share
- IASB ED Improvements to IFRSs
- E-RIC 4 Auslegungsfragen zu den Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Puttable Financial Instruments and Obligations Arising on Liquidation
- Minutes
05.09.2008
Public discussion on:
- Exposure Draft of an improved Conceptual Framework for Financial Reporting (Phase A)
- Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: Reporting Entity (Phase D)
- IASCF – Review of the Constitution
- EFRAG Strengthening the European Contribution to the International Standard-Setting Process – Proposals for Public Consultation
- Minutes
14.07.2008
Public discussion on:
03.06.2008
Public Discussion on
- IASB DP Preliminary Views on Amendments to IAS 19 Employee Benefits (1st Presentation)
- IASB DP Preliminary Views on Amendments to IAS 19 Employee Benefits (2nd Presentation)
- PAAinE DP The Financial Reporting of Pensions
- Minutes
30.04.2008
Public Discussion on:
18.04.2008
Public Discussion on:
18.02.2008
Public Discussion on:
- ED Amendments to IFRS 2 Shared-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions
- ED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards und IAS 27 Consolidated and Separate Financial Statements
- Minutes
10.12.2007
Public Discussion on:
- ED 9 Joint Arrangements
- ED of Proposed Improvements to International Financial Reporting Standards
- Minutes
03.12.2007
Öffentliche Diskussion zu den
Ergebnissen der Probeabschlüsse zum ED IFRS for SMEs :
- Paul Pacter, IASB Director of Standards for SME
- Prof. Dr. Axel Haller, Lehrstuhl für „Financial Accounting and Auditing“ , Universität Regensburg
- Kati Beiersdorf, Projektmanagerin DRSC e.V.
24.10.2007
Public Discussion on:
16.10.2007
Public Discussion on:
02.10.2007
Public discussion on:
- E-DRS 23 Übernahmerechtliche Angaben und Erläuterungen im Konzernlagebericht
- IFRIC D21 Real Estate Sales
- IFRIC D22 Hedges of a Net Investment in a Foreign Operation
- ED 9 Joint Arrangements
- ED amendments to IAS 39 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting
- minutes
31 August 2007, 04 September 2007, 11 September 2007
public discussion on
29 March 2007
public discussion on
- IASB-Diskussions Papier Fair Value Measurement
- ED Amendments to IFRS 1 First-time adoption of IFRS Cost of an investment in a subsidiary
- ED Amendments to IAS 24 Related Party Disclosures
- E-DRS 22 Berichterstattung über die Vergütung der Organmitglieder
- minutes
18/19 December 2007
roundtable discussion on ED IFRS for SMEs:
13 December 2006
public discussion on
6 Oktober 2006
public discussion on
- ED Amendments to IAS 32 Financial Instruments: Presentation — Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
- ED Conceptual Framework Project: Objective and Qualitative Characteristics
- IFRIC D19 IAS 19- The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
- IFRIC D20 Customer Loyalty Programmes
- minutes
30 June 2006
public discussion on
- ED Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation
- ED Amendments to IAS 32 Financial Instruments: Presentation — Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
- ED Amendments to IAS 23 Borrowing Costs
- IFRIC Handbook
21 March 2006
public discussion on
- ED Amendments to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations
- ED 8 Operating Segments
- IFRIC D18 Interim Financial Reporting and Impairment
- DSR-Stellungnahmeentwurf zum DP Management Commentary
- minutes
25 November 2005
public discussion on
6 October 2005
public discussion on
- ED Amendments to IFRS 3 Business Combinations und ED Amendments to IAS 27 Consolidated and Separate Financial Statements
- Draft ED Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets
15 July 2005
public discussion on
- IFRIC D 16 Scope of IFRS 2
- IFRIC D 17 IFRS 2 – Group and Treasury Share Transactions
- Draft IFRS Business Combinations II
- Draft Proposed Amendments to IAS 37 Non-financial Liabilities
- Draft IAS 27 Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements
- Draft Amendments to IAS 19 Employee Benefits
- minutes
11. April 2005
public discussion on
- E-DRÄS 3 Deutscher Rechnungslegungs Änderungsstandard No. 3
- E-RIC 2 Bilanzgliederung nach Fristigkeit gemäß IAS 1 Darstellung des Abschlusses
- D-IF RIC 12 - 14 Service Concession Arrangements - Determining the Accounting Model/ The Financial Asset Model/ The Intangible Asset Model
- D-IFRIC 15 Reassessment of Embedded Derivatives
- minutes
2 February 2005
public discussion on
- D10 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
- D11 Changes in Contributions to Employee Share Purchase Plans
- D12 – 14 Service Concessions
- 15 Scope of IFRS 2
- IASCF Review of the Constitution Proposals for Change
- minutes
4 October 2004
public discussion on
- ED 7 Financial Instruments: Disclosures
- ED Amendments to IAS 39, transition and initial recognition of financial assets and financial liabilities (day one profit)
- ED Amendments to IAS 39, cash flow hedge of forecast intra-group transactions
- ED
Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance
- minutes
14 July 2004
public discussion on
- ED of Proposed Amendments of Scope of IFRS 3: Combinations by Contract Alone or Involving Mutual Entities
- Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance
- Amendments to IAS 39 Transition and Initial Recognition
- Amendments to IAS 39 Foreign Currency Cash Flow Hedge Accounting of Forecast Intragroup Transaction
- D-IFRIC 7 Scope of SIC-12
- D-IFRIC 8 Members’ Shares in Co-operative Entities
- D-IFRIC
9 Employee Benefits Plans with a Promised Return on Contributions or
Notional Contributions
- Minutes
10 May 2004
public discussion on
- ED of Proposed
Amendments to IAS 39 Financial Instruments: Recognition and Measurement
– The Fair Value Option
- ED of Proposed Amendments to Scope of IFRS 3
- ED of Proposed Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures
- IFRIC D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the first time
- IFRIC D6 Multi-employer
Plans
- Minutes
16 March 2004
public discussion on
- E-RIC 1 Verwertung und Entsorgung von Elektroschrott (PowerPoint Folien)
- E-RIC 1 Verwertung
und Entsorgung von Elektroschrott (.PDF)
- D-IFRIC 3 Determining whether an Arrangement contains a Lease (PowerPoint Folien)
- D-IFRIC 3 Determining whether an Arrangement contains a Lease (.PDF)
- D-IFRIC 4 Decommissioning, Restoration and Environmental Rehabilitation Funds (PowerPoint Folien)
- D-IFRIC 4 Decommissioning, Restoration and Environmental Rehabilitation Funds (.PDF)
- ED 6 Exploration for
and Evaluation of Mineral Resources (PowerPoint Folien)
- Minutes
10 Oct 2003
public discussion on
- E-DRÄS 1
- Minutes
2 Oct 2003
public discussion on
1 Oct 2003
public discussion on
- Income Statement
- ED
Amendments to IAS 39 Financial Instruments: Recognition and Measurement
- Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate
Risk
- Minutes
29 Sept 2003
public discussion on
- Income Statement
- IFRIC D2 - Changes in Decommissioning, Restoration and similar Liabilities
- ED 4 -
Disposal of Non-current Assets and Reporting of Discontinued Operations
- Minutes
15 May 2003
public discussion on
26 Feb 2003
public discussion on
10 Feb 2003
public discussion on