Targeted Standard-Level Review of Disclosures (Disclosure Requirements in IFRS Standards) Completed Exposure draft consultation Hocine Kebli Juan Jose Gomez de la Calzada Kathrin Schoene Menu: Project phase Description Documents Meeting documents Meetings Projects news Exposure draft consultation 08/02/2022 Annex to EFRAG Final Comment Letter - Summary of outreach and field test.pdf Comment Letter 16/12/2021 CL 001 - Accountancy Europe - EFRAG DCL Disclosure Initiative .pdf Comment Letter Received 22/12/2021 CL 002 - DASB - EFRAG DCL Disclosure Initiative .pdf Comment Letter Received 22/12/2021 CL 003 - SFRB - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 22/12/2021 CL 004 - Swedish Enterprise Accounting Group - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 22/12/2021 CL 005 - Infineon Technologies AG - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 23/12/2021 CL 006 - FAR - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 23/12/2021 CL 007 - EDF - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 03/01/2022 CL 008 - DASC - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 04/01/2022 CL 009 - GDV - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 04/01/2022 CL 010 - Erste Group - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 11/01/2022 CL 012 - ESBG - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 11/01/2022 CL 013 - IVS - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 12/01/2022 CL 014 - BusinessEurope - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 11/01/2022 CL 015 - NASB - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 11/01/2022 CL 016 - PensionsEurope - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 12/01/2022 CL 017 - ASCG - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 13/01/2022 CL 018 - ANC - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 17/01/2022 CL 019 - OIC - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 20/01/2022 CL 020 - CRUF - EFRAG DCL Disclosure Initiative.PDF Comment Letter Received 13/01/2022 CL 021 - EAA - EFRAG DCL Disclosure Initiative .pdf Comment Letter Received 11/01/2022 CL 022 - SAP - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 12/01/2022 CL 023 - Commerzbank AG - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 12/01/2022 CL 024 - Siemens AG - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 12/01/2022 CL 025 - ACCA - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 13/01/2022 CL 026 - Societe Generale - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 13/01/2022 CL 027 - GBIC - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 13/01/2022 CL 028 - ACTEO-AFEP-MEDEF - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 13/01/2022 CL 029 - BNPP - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 22/12/2023 CL011 - ESMA - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received 21/10/2021 Disclosure requirements in IFRS Standards - A pilot Approach -- Final Questionnaire.docx Questionnaire 10/05/2021 Draft Comment letter - Disclosure Requirements in IFRS Standards—A Pilot Approach .pdf Draft comment letter 27/01/2022 EFRAG Comment letter - Disclosure Requirements in IFRS Standards - A pilot approach.pdf Comment Letter 15/12/2021 Field Testing Feedback statement .pdf Feedback statement – field test 30/07/2021 Targeted Disclosure - Outreach event 30 June - Summary report.pdf Feedback statement – outreach event
Targeted Standard-Level Review of Disclosures (Disclosure Requirements in IFRS Standards) Completed Exposure draft consultation Hocine Kebli Juan Jose Gomez de la Calzada Kathrin Schoene
08/02/2022 Annex to EFRAG Final Comment Letter - Summary of outreach and field test.pdf Comment Letter
16/12/2021 CL 001 - Accountancy Europe - EFRAG DCL Disclosure Initiative .pdf Comment Letter Received
22/12/2021 CL 004 - Swedish Enterprise Accounting Group - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received
22/12/2021 CL 005 - Infineon Technologies AG - EFRAG DCL Disclosure Initiative.pdf Comment Letter Received
21/10/2021 Disclosure requirements in IFRS Standards - A pilot Approach -- Final Questionnaire.docx Questionnaire
10/05/2021 Draft Comment letter - Disclosure Requirements in IFRS Standards—A Pilot Approach .pdf Draft comment letter
27/01/2022 EFRAG Comment letter - Disclosure Requirements in IFRS Standards - A pilot approach.pdf Comment Letter
30/07/2021 Targeted Disclosure - Outreach event 30 June - Summary report.pdf Feedback statement – outreach event
