EFRAG Research Project Equity Instruments - Impairment and Recycling Completed Concluded Fredré Ferreira Menu: Project phase Description Documents Projects news Consultation 28/03/2018 Academic literature review on IFRS 9 and long-term investment decisions.pdf Other Document from External Party 17/05/2018 CL 001 - Siemens - EFRAG DP Equity Instruments - Impairment and Recycling.PDF Comment Letter Received 17/05/2018 CL 002 - German Insurance Association - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 17/05/2018 CL 003 - Deutsche Telekom - DL EFRAG Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 18/05/2018 CL 004 - ASCG - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 22/05/2018 CL 005 - CFO Forum - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 23/05/2018 CL 006 - ASBJ - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 23/05/2018 CL 007 - FFA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 23/05/2018 CL 008 - PASC- EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 23/05/2018 CL 009 - Evonik - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 23/05/2018 CL 010 - DASB - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 24/05/2018 CL 011 - Finance Denmark - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 24/05/2018 CL 012 - Accountancy Europe - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 24/05/2018 CL 013 - GBIC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 24/05/2018 CL 014 - ACCA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 015 - KBC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 24/05/2018 CL 016 - Insurance Europe - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 017 - Temasek - EFRAG DP - Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 018 - ECB - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 019 - Commerzbank - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 020 - ACTEO AFEP MEDEF - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 28/05/2018 CL 021 - EFFAS - EFRAG DP Equity Instruments - Impairment and Recycling - Final.pdf Comment Letter Received 25/05/2018 CL 022 - DASC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 023 - FRC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 024 - Assuralia - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 025 - ICAC - EFRAG DP Equity instruments - Impairment and Recycling.PDF Comment Letter Received 25/05/2018 CL 026 - EFAMA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 027 - BNP Paribas - EFRAG DP Equity instruments - Impairments and Recycling.pdf Comment Letter Received 25/05/2018 CL 028 - AFME - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 029 - FBF - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 030 - Société Générale - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 031 - ESBG - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 032 - CNC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 033 - Allianz - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 034 - Invest Europe - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 035 - HBA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 036 - ESMA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 25/05/2018 CL 037 - AFRAC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 28/05/2018 CL 038 - UK Finance - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 28/05/2018 CL 039 - Carsten Zielke - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 28/05/2018 CL 040 - NASB - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 29/05/2018 CL 041 - ICAS - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 30/05/2018 CL 042 - OIC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 30/05/2018 CL 043 - ICAEW - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 30/05/2018 CL 044 - ISDA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 30/05/2018 CL 045 - Mazars - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 01/06/2018 CL 046 - BusinessEurope - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 01/06/2018 CL 047 - ANC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 05/06/2018 CL 048 - ProSiebenSat.1 - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 06/06/2018 CL 049 - Deloitte - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 13/06/2018 CL 050 - CRUF - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 05/07/2018 CL 051 - AFG - Association Française de la Gestion Financière - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received 28/02/2018 EFRAG Discussion paper Equity Instruments - Impairment and Recycling.PDF Proactive paper 29/08/2018 Summary of Responses - Equity Instruments - Impairment and Recycling.pdf Comment Letter Analysis Concluded 28/11/2018 EFRAG Technical advice to the European Commission on Equity Instruments.pdf EFRAG Report to European Commission Research phase 17/01/2018 EFRAG's letter to the European Commission on equity instruments (assessment phase).pdf Other EFRAG paper
EFRAG Research Project Equity Instruments - Impairment and Recycling Completed Concluded Fredré Ferreira
28/03/2018 Academic literature review on IFRS 9 and long-term investment decisions.pdf Other Document from External Party
17/05/2018 CL 001 - Siemens - EFRAG DP Equity Instruments - Impairment and Recycling.PDF Comment Letter Received
17/05/2018 CL 002 - German Insurance Association - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
17/05/2018 CL 003 - Deutsche Telekom - DL EFRAG Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
18/05/2018 CL 004 - ASCG - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
22/05/2018 CL 005 - CFO Forum - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
23/05/2018 CL 006 - ASBJ - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
23/05/2018 CL 007 - FFA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
23/05/2018 CL 008 - PASC- EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
23/05/2018 CL 009 - Evonik - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
23/05/2018 CL 010 - DASB - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
24/05/2018 CL 011 - Finance Denmark - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
24/05/2018 CL 012 - Accountancy Europe - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
24/05/2018 CL 013 - GBIC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
24/05/2018 CL 014 - ACCA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 015 - KBC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
24/05/2018 CL 016 - Insurance Europe - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 017 - Temasek - EFRAG DP - Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 018 - ECB - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 019 - Commerzbank - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 020 - ACTEO AFEP MEDEF - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
28/05/2018 CL 021 - EFFAS - EFRAG DP Equity Instruments - Impairment and Recycling - Final.pdf Comment Letter Received
25/05/2018 CL 022 - DASC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 023 - FRC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 024 - Assuralia - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 025 - ICAC - EFRAG DP Equity instruments - Impairment and Recycling.PDF Comment Letter Received
25/05/2018 CL 026 - EFAMA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 027 - BNP Paribas - EFRAG DP Equity instruments - Impairments and Recycling.pdf Comment Letter Received
25/05/2018 CL 028 - AFME - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 029 - FBF - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 030 - Société Générale - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 031 - ESBG - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 032 - CNC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 033 - Allianz - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 034 - Invest Europe - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 035 - HBA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 036 - ESMA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
25/05/2018 CL 037 - AFRAC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
28/05/2018 CL 038 - UK Finance - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
28/05/2018 CL 039 - Carsten Zielke - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
28/05/2018 CL 040 - NASB - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
29/05/2018 CL 041 - ICAS - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
30/05/2018 CL 042 - OIC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
30/05/2018 CL 043 - ICAEW - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
30/05/2018 CL 044 - ISDA - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
30/05/2018 CL 045 - Mazars - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
01/06/2018 CL 046 - BusinessEurope - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
01/06/2018 CL 047 - ANC - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
05/06/2018 CL 048 - ProSiebenSat.1 - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
06/06/2018 CL 049 - Deloitte - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
13/06/2018 CL 050 - CRUF - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
05/07/2018 CL 051 - AFG - Association Française de la Gestion Financière - EFRAG DP Equity Instruments - Impairment and Recycling.pdf Comment Letter Received
29/08/2018 Summary of Responses - Equity Instruments - Impairment and Recycling.pdf Comment Letter Analysis
28/11/2018 EFRAG Technical advice to the European Commission on Equity Instruments.pdf EFRAG Report to European Commission
17/01/2018 EFRAG's letter to the European Commission on equity instruments (assessment phase).pdf Other EFRAG paper
