Definition of Accounting Estimates (Amendments to IAS 8) Completed Concluded Hocine Kebli Menu: Project phase Description Documents Projects news Exposure draft consultation 09/11/2017 CL001 FRC response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 09/11/2017 CL001a FRC response to IASB on IASB ED-2017-5.pdf Comment Letter Received 06/12/2017 CL002 DASB response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 07/12/2017 CL003 DASC - FSR response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 08/12/2017 CL004 Insurance Europe response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 11/12/2017 CL005 OIC response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 12/12/2017 CL006 ESMA response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 13/12/2017 CL007 Confederation of Swedish Enterprise - response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 18/12/2017 CL008 ICAEW - response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 27/12/2017 CL009 ACTEO - response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received 29/09/2017 Draft Comment letter on amendments to IAS 8.pdf Draft comment letter 05/01/2018 Feedback Statement - Amendments to IAS 8.pdf Feedback statement - comments received 05/01/2018 Final Comment letter - Amendments to IAS 8 - Signed.pdf Comment Letter Endorsement consultation 14/05/2021 CL01- OIC - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received 21/05/2021 CL02- Jelka Blejec - EFRAG DEA Definition of Accounting Estimates.pdf Comment Letter Received 26/05/2021 CL03- Allianz - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received 26/05/2021 CL04- Munich Re - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received 26/05/2021 CL05- EVONIK - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received 27/05/2021 CL06- INFINEON- EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received 03/06/2021 CL07- ICAC - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received 15/03/2021 Definition of Accounting Estimates - DEA - EFRAG's Letter to the EC .pdf Draft endorsement advice 08/07/2021 Definition of Accounting Estimates - FEA - EFRAG's Letter to the EC - IAS 8.pdf Endorsement Advice 21/02/2021 Definition of Accounting Estimates - Published Amendments .pdf IASB document 17/02/2021 EC Letter requesting Advice on the Amendments to IAS 1 and IAS 8.pdf Other Document from External Party
13/12/2017 CL007 Confederation of Swedish Enterprise - response to EFRAG on IASB ED-2017-5.pdf Comment Letter Received
21/05/2021 CL02- Jelka Blejec - EFRAG DEA Definition of Accounting Estimates.pdf Comment Letter Received
26/05/2021 CL03- Allianz - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received
26/05/2021 CL04- Munich Re - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received
26/05/2021 CL05- EVONIK - EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received
27/05/2021 CL06- INFINEON- EFRAG DEA on Definition of Accounting Estimates.pdf Comment Letter Received
15/03/2021 Definition of Accounting Estimates - DEA - EFRAG's Letter to the EC .pdf Draft endorsement advice
08/07/2021 Definition of Accounting Estimates - FEA - EFRAG's Letter to the EC - IAS 8.pdf Endorsement Advice
17/02/2021 EC Letter requesting Advice on the Amendments to IAS 1 and IAS 8.pdf Other Document from External Party
