Business Combinations - Disclosures, Goodwill and Impairment Active Exposure draft consultation Isabel Batista Menu: Project phase Description Documents Meeting documents Meetings Projects news Exposure draft consultation 11/10/2023 Business Combinations Disclosures Goodwill and Impairment Disclosures.pdf Comment Letter 28/06/2024 CL101 - The Danish Funding Mechanism for EFRAG - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 28/06/2024 CL102 - European Savings and Retail Banks Group (WSBI-ESBG) - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 28/06/2024 CL103 - German Insurance Association (GDV) - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 28/06/2024 CL104 - Dutch Accounting Standards Board (DASB) - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 01/07/2024 CL105 - Accountancy Europe - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 01/07/2024 CL106 - ICAC - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 03/07/2024 CL107 - AFRAC - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 03/07/2024 CL108 - EFFAS CFR - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 05/07/2024 CL109 - Eumedion - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 11/07/2024 CL110 - ANC- EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 15/07/2024 CL111 - BusinessEurope - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 16/07/2024 CL112 - ESMA - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 16/07/2024 CL113 - NASB - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 16/07/2024 CL114 - SFAF - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 17/07/2024 CL115 - DSRC - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 17/07/2024 CL116 - OIC - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 17/07/2024 CL117 - CFOF - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received 22/07/2024 EFRAG Final Comment Letter - IASB ED-2024-1 - BC-DGI.pdf Comment Letter Discussion paper consultation 19/11/2020 CL001 - ESBG - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 27/11/2020 CL002 - UniCredit - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 30/11/2020 CL003 - Accountancy Europe - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 30/11/2020 CL004 - BNPP - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 30/11/2020 CL005 - Insurance Europe-CFO Forum - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 30/11/2020 CL006 - ICAC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 30/11/2020 CL007 - CNC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 01/12/2020 CL008 - EFFAS - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 08/12/2020 CL009 - DASC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 09/12/2020 CL010 - SFRB - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 18/12/2020 CL011 - ABAF-BVFA - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 18/12/2020 CL012 - ANC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 18/12/2020 CL013 - AFRAC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL014 - DASB - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL015 - ESMA - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL016 - CRUF - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL017 - EACB - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL018 - ACTEO-AFEP-MEDEF - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL019 - AFME - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 21/12/2020 CL020 - OIC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 22/12/2020 CL021 - GDV - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 22/12/2020 CL022 - Allianz - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received 23/12/2020 CL023 - NASB - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 24/12/2020 CL024 - IEAF - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 29/12/2020 CL025 - DRSC - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 29/12/2020 CL026 - SEAG - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received 04/01/2021 CL027 - ICAEW - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 04/01/2021 CL028 - Vivendi - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received 05/01/2021 CL029 - SFAF - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received 07/01/2021 CL030 - Business Europe - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received 28/01/2021 Comment letter on IASB DP-2020-1 Business Combinations—Disclosures Goodwill and Impairment.pdf Comment Letter 28/05/2020 Draft Comment letter on IASB DP-2020-1 Business Combinations—Disclosures, Goodwill and Impairment.pdf Draft comment letter 01/12/2020 Feedback statement for 23 October 2020 webinar.pdf Feedback statement – outreach event 01/12/2020 Feedback statement for 9 November 2020 webinar.pdf Feedback statement – outreach event 01/12/2020 Feedback statement for 12 November 2020 webinar.pdf Feedback statement – outreach event 01/12/2020 Feedback statement for 16 October 2020 webinar.pdf Feedback statement – outreach event
Business Combinations - Disclosures, Goodwill and Impairment Active Exposure draft consultation Isabel Batista
28/06/2024 CL101 - The Danish Funding Mechanism for EFRAG - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received
28/06/2024 CL102 - European Savings and Retail Banks Group (WSBI-ESBG) - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received
28/06/2024 CL103 - German Insurance Association (GDV) - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received
28/06/2024 CL104 - Dutch Accounting Standards Board (DASB) - EFRAG DCL on IASB ED 2024-1.pdf Comment Letter Received
30/11/2020 CL005 - Insurance Europe-CFO Forum - EFRAG DCL on IASB DP 2020-1.pdf Comment Letter Received
22/12/2020 CL022 - Allianz - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received
29/12/2020 CL026 - SEAG - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received
04/01/2021 CL028 - Vivendi - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received
05/01/2021 CL029 - SFAF - EFRAG DCL on IASB DP 2020-1 (received after the EFRAG TEG meeting held on 16 December 2020).pdf Comment Letter Received
28/01/2021 Comment letter on IASB DP-2020-1 Business Combinations—Disclosures Goodwill and Impairment.pdf Comment Letter
28/05/2020 Draft Comment letter on IASB DP-2020-1 Business Combinations—Disclosures, Goodwill and Impairment.pdf Draft comment letter
