IAS 1 Amendments - Classification of Liabilities as Current or Non-current Completed Concluded Didrik Thrane-Nielsen Monica Franceschini Ioana Kiss Menu: Project phase Description Documents Meeting documents Meetings Projects news Endorsement consultation 06/11/2020 Amendments to IAS 1 - DEA - Invitation to comment.pdf Draft endorsement advice 01/12/2020 CL 001 DEA - Munich Re.pdf Comment Letter Received 03/12/2020 CL 002.1 DEA - Allianz.pdf Comment Letter Received 03/12/2020 CL 002.2 DEA - Allianz.pdf Comment Letter Received 03/12/2020 CL 003.1 DEA - ICAC.pdf Comment Letter Received 03/12/2020 CL 003.2 DEA - ICAC.pdf Comment Letter Received 07/12/2020 CL 004.1 DEA - OIC.pdf Comment Letter Received 07/12/2020 CL 004.2 DEA - OIC.pdf Comment Letter Received 11/01/2021 CL 005 DEA - CNC.pdf Comment Letter Received 12/01/2021 CL 006.0 DEA - ASCG.pdf Comment Letter Received 12/01/2021 CL 006.1 DEA - ASCG.pdf Comment Letter Received 12/01/2021 CL 006.2 DEA - ASCG.pdf Comment Letter Received 12/01/2021 CL 007 DEA - Mazars.pdf Comment Letter Received 12/01/2021 CL 008 DEA - ANC.pdf Comment Letter Received 06/11/2020 DEA - Amendments to IAS 1.pdf Draft endorsement advice Phase 2 ED consultation 03/03/2022 CL 001 - SFRB - IAS 1 Amendments.pdf Comment Letter Received 09/03/2022 CL 002 - ESBG - IAS 1 Amendments.pdf Comment Letter Received 09/03/2022 CL 003 - GDV - IAS 1 Amendments.pdf Comment Letter Received 09/03/2022 CL 004 - ICAC - IAS 1 Amendments.pdf Comment Letter Received 13/03/2022 CL 005 - ICAEW - IAS 1 Amendments.pdf Comment Letter Received 20/12/2023 CL 006 ESMA IAS 1 Amendments.pdf Comment Letter Received 17/03/2022 CL 007 - OIC - IAS 1 Amendments.pdf Comment Letter Received 21/03/2022 CL 008 - SEAG - IAS 1 Amendments.pdf Comment Letter Received 21/03/2022 CL 009 - ANC - IAS 1 amendments.pdf Comment Letter Received 22/03/2022 CL 010 - ASCG - IAS 1 Amendments.pdf Comment Letter Received 22/03/2022 CL 011 - DASB - IAS 1 Amendments.pdf Comment Letter Received 18/01/2022 Draft Comment letter ED-2021-9.pdf Draft comment letter 29/03/2022 Final EFRAG Comment Letter_ED-2021-09 Non-Current Liabilities with Covenants_29 March 2022.pdf Comment Letter Exposure draft consultation 19/05/2015 CL001 - FRC - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 27/05/2015 CL002 - ICAC - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 01/06/2015 CL003 - AAT - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 01/06/2015 CL004 - DASB - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/03/2015 CL005 - FSR - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 04/06/2015 CL006 - ESMA - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/05/2015 CL007 - ANC - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/09/2015 CL008 - ASCG - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/08/2015 CL009 - NASB - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/08/2015 CL010 - Business Europe - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/09/2015 CL011 - OIC - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 06/10/2015 CL012 - ACTEO-AFEP-MEDEF - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 16/06/2015 CL013 - Deloitte - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 16/06/2015 CL014 - SFRC - EFRAG DCL on IASB ED-2015-1.pdf Comment Letter Received 22/06/2015 Comment letter on ED-2015-1.pdf Comment Letter 24/03/2015 Draft comment letter on ED-2015-1.pdf Draft comment letter 29/07/2015 Feedback statement on DCL on ED-2015-1.pdf Feedback statement - comments received Phase 2 Endorsement consultation 25/01/2023 CL001_ICAC - DEA - Amendments to IAS 1.pdf Comment Letter Received 14/02/2023 CL002_AFRAC_DEA - Amendments to IAS 1.pdf Comment Letter Received 20/02/2023 CL003_NASB - DEA - Amendments to IAS 1.pdf Comment Letter Received 23/02/2023 CL004_OIC - DEA Amendments to IAS 1.pdf Comment Letter Received 24/02/2023 CL005_Martin Radosvetov - DEA Amendments to IAS 1.pdf Comment Letter Received 01/03/2023 CL006_GDV - DEA - Amendments to IAS 1.pdf Comment Letter Received 01/03/2023 CL007_CNC_DEA - Amendments to IAS 1.pdf Comment Letter Received 21/12/2022 DEA - Invitation to comment - Amendments to IAS 1.pdf Draft endorsement advice 21/12/2022 DEA - Letter to the EC Providing Advice - Amendments to IAS 1.pdf Draft endorsement advice
IAS 1 Amendments - Classification of Liabilities as Current or Non-current Completed Concluded Didrik Thrane-Nielsen Monica Franceschini Ioana Kiss
29/03/2022 Final EFRAG Comment Letter_ED-2021-09 Non-Current Liabilities with Covenants_29 March 2022.pdf Comment Letter
21/12/2022 DEA - Letter to the EC Providing Advice - Amendments to IAS 1.pdf Draft endorsement advice
