Comment letters to the IASB, the IFRIC and other standard setting or regulatory bodies

2019

• 02 2019 Mazars CL on Tentative Agenda Decisions - November 2018 (.pdf - 8.20 MB)

• 01 2019 Mazars CL on IASB Discussion Paper Financial instruments with Characteristics of Equity (.pdf - 10.48 MB)

2018

• 08 2018 Mazars CL on Tentative Agenda Decisions - June 2018 (.pdf - 97.66 kB)

• 07 2018 Mazars CL Exposure Draft - Accounting Policy Changes - Proposed amendments to IAS 8 (.pdf - 285.46 kB)

• 05 2018 Mazars CL on EFRAG's discussion paper on Equity instruments - impairment recycling (.pdf - 283.40 kB)

• 01 2018 Mazars CL on EFRAG's discussion paper on goodwill impairment test - can it be improved (.pdf - 2.25 MB)

• 01 2018 Mazars CL on Tentative Agenda Decision - IFRIC Update November 2017.pdf (.pdf - 4.66 MB)

• 01 2018 Mazars CL on ED 2017-5 - Accounting Policies and Accounting Estimates - Proposed amendments to IAS 8 (.pdf - 2.21 MB)

• 01 2018 Mazars CL on ED 2017-6 Définition of material (.pdf - 1.56 MB)

 2017

• 10 2017 Mazars CL on ED 2017-4 - Property - Plant and Equipment - Proceeds before Intended Use (.pdf - 2.05 MB)

• 10 2017 Mazars CL on PIR IFRS 13 Fair Value Measurement (.pdf - 6.83 MB)

• 10 2017 Mazars CL on Disclosure Initiative - Principles of Disclosure - DP 04102017 (.pdf - 10.56 MB)

• 08 2017 Mazars CL on Tentative agenda decision IFRIC Update March 2017 (.pdf - 5.22 MB)

• 07 2017 Mazars CL on Improvements to IFRS 8 Operating Segments - Proposed amendments to IFRS 8 and IAS 34 (.pdf - 3.78 MB)

• 05 2017 Mazars CL on Tentative Agenda Decisions (March 2017 IFRIC Update (.pdf - 505.16 kB)

• 05 2017 Mazars CL on ED.2017.03 - Prepayment Features with Negative Compensation - Proposed amendments to IFRS 9 EFRAG (.pdf - 424.71 kB)

• 04 2017 Mazars CL on ED Annual Improvements to IFRS Standards 2015-2017 Cycle (.pdf - 259.46 kB)

2016

• 11 2016 Mazars CL on Tentative agenda decision (Sept. 2016) - IAS 12 (.pdf - 182.35 kB)
• 10 2016 Mazars CL on the proposed amendments to IFRS 3 and IFRS 11 (.pdf - 4.19 MB)
• 09 2016 Mazars CL on Tentative Agenda Decisions - IAS 12 - Income Taxes (.pdf - 413.88 kB)
• 09 2016 Mazars CL on ED Trustees' Review of Structure and Effectiveness - Amendments to the IFRS Foundation Constitution (.pdf - 1.26 MB)
• 02 2016 Mazars CL on ED 2015-8 - IFRS Practice Statement - Application of Materiality to Financial Statements.pdf (.pdf - 653.21 kB)
• 02 2016 Mazars CL on ED Annual Improvement to IFRSs 2014-2016 Cycle.pdf (.pdf - 36.67 kB)
• 02 2016 Mazars CLon ED 2015-11 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts.pdf (.pdf - 607.79 kB)
• 02 2016 Mazars CL on Invitation to Comment - IFRS Taxonomy Due Process.pdf (.pdf - 359.78 kB)
• 01 2016 Mazars CL on IFRS Interpretations Committee tentative agenda decision - November 2015.pdf (.pdf - 241.67 kB)
• 01 2016 Mazars CL on DI 2015-2 - Foreign Currency Transactions and Advance Consideration.pdf (.pdf - 283.76 kB)
• 01 2016 Mazars CL on DI 2015-1 - Uncertainty over Income Tax Treatments.pdf (.pdf - 547.35 kB)

2015

• 12 2015 Mazars CL - Request for Views - Agenda Consultation (.pdf - 650.38 kB)

• 12 2015 Mazars CL on Request for Views - Trustees' Review of Structure and Effectiveness - Issues for the Review.pdf (.pdf - 643.24 kB)

• 11 2015 Mazars CL on ED 2015-4 - Updating References to the Conceptual Framework.pdf (.pdf - 167.76 kB)

• 11 2015 Mazars CL on ED 2015-3 - Conceptual Framework for Financial Reporting.pdf (.pdf - 1.53 MB)

• 11 2015 Mazars CL on IFRS IC tentative agenda decisions - September 2015 (.pdf - 275.72 kB)

• 10 2015 Mazars CL on ED 2015-6 - Clarifications to IFRS 15 (.pdf - 367.43 kB)

• 10 2015 Mazars CL on ED-2015-7 - Effective date of amendements to IFRS 10 and IAS 28 (.pdf - 37.10 kB)

• 07 2015 Mazars CL on ED 2015-02 - Effective date of IFRS 15 - Propose Amendments to IFRS 15 (.pdf - 65.53 kB)

• 06 2015 Mazars CL on ED 2015-1 - Classification of Liabilities (proposed amendments to IAS 1) (.pdf - 222.36 kB)

• 04 2015 Mazars CL on ED 2014-6 - Disclosure Initiative - Proposed amendments to IAS 7 (.pdf - 462.97 kB)

• 03 2015 Mazars CL on ED 2014-5 - Classification and Measurement of Share-based Payment Transactions (IFRS2) (.pdf - 45.02 kB)

• 01 2015 Mazars CL on DP 2014-2 Reporting the Financial Effects on Rate Regulation (.pdf - 1.06 MB)

• 01 2015 Mazars CL on ED2014-4 - Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Values (.pdf - 89.35 kB)

2014

• 11 2014 Mazars CL on DP 2014-1 Accounting for Dynamic Risk Management - A Portofolio Revaluation Approach to Macro Hedging (.pdf - 849.61 kB)

• 08 2014 Mazars CL on ED 2014-2 - Investment Entities - Applying the Consultation Exception (.pdf - 187.94 kB)

• 06 2014 Mazars CL on RfI - Post Implementation Review of IFRS 3 - Business Combinations (.pdf - 807.52 kB)

• 05 2014 Mazars CL on ESMA Guidelines on Alternative Performance Measures.pdf (.pdf - 532.07 kB)

• 03 2014 Mazars CL on ED 2013-11 Annual Improvements to IFRSs 2012-2014 Cycle.pdf (.pdf - 285.02 kB)

• 03 2014 Mazars CL on ED 2013-9 Proposed amendements to IFRS for SMEs.pdf (.pdf - 371.88 kB)

• 02 2014 Mazars CL on ED-2013-10 Equity Method in Separate Financial Statements.pdf (.pdf - 163.17 kB)

• 01 2014 Mazars CL on ED 2013-6 Leases.pdf (.pdf - 204.97 kB)

• 01 2014 Mazars CL on DP 2013-1 A Review of the Conceptual Framework for Financial Reporting.pdf (.pdf - 295.70 kB)

2013

• 11 2013 Mazars CL on ED 2013-7 Insurance Contracts.pdf (.pdf - 795.19 kB)

• 10 2013 Mazars CL on ED 2013-8 Agriculture - Bearer Plants.pdf (.pdf - 393.57 kB)

• 09 2013 Mazars CL on ED 2013-5 Regulatory Deferral Accounts.pdf (.pdf - 352.55 kB)

• 07 2013 Mazars CL on ED 2013-3 Financial Instruments Expected Credit Losses.pdf (.pdf - 991.47 kB)

• 04 2013 Mazars CL on ED 2012-7 Acquisition of an Interest in a Joint Operation.pdf (.pdf - 259.46 kB)

• 04 2013 Mazars CL on ED 2012-6 Sale or Contribution of Assets between an Investor and its Associate or JV.pdf (.pdf - 113.01 kB)

• 04 2013 Mazars CL on ED 2012-4 Classification and Measurement - Limited Amendments to IFRS 9.pdf (.pdf - 628.41 kB)

• 03 2013 Mazars CL on ED 2012-3 Equity method - Share of other net asset changes.pdf (.pdf - 298.33 kB)

• 03 2013 Mazars CL on ED 2012-5 Clarification of Acceptable Methods of Depreciation and Amortisation.pdf (.pdf - 207.72 kB)

• 03 2013 Mazars CL on ED 2013-1 Recoverable Amount - Disclosures for Non Financial Assets.pdf (.pdf - 315.55 kB)

• 03 2013 Mazars CL on ED 2013-2 Novation of Derivatives and Continuation of Hedge Accounting.pdf (.pdf - 226.52 kB)

• 02 2013 Mazars CL on ED 2012-2 - Annual Improvements to IFRSs 2011-2013.pdf (.pdf - 282.44 kB)

• 01 2013 Mazars CL on EFRAG Discussion Paper - Towards a disclosure Framework for the Notes.pdf (.pdf - 903.95 kB)

2012

• 12 2012 Mazars CL on Proposal to Establish an ASAF (.pdf - 216.94 kB)

• 12 2012 Mazars comments on the Review Draft of IFRS 9 - Hedging.pdf (.pdf - 258.00 kB)

• 11 2012 Mazars answer to the Request for Information - IASB Comprehensive Review of IFRS for SMEs.pdf (.pdf - 2.04 MB)

• 11 2012 Mazars answer to the Request for Information - Post Implementation Review of IFRS 8 Operating Segments.pdf (.pdf - 544.16 kB)

• 10 2012 Mazars CL on the Drafting Review of the IFRS Foundation Constitution.pdf (.pdf - 158.42 kB)

• 10 2012 Mazars CL on the Draft Interpretation DI 2012-2 Put options written on NCI.pdf (.pdf - 316.44 kB)

• 09 2012 Mazars CL on Improvements to IFRSs 2012 (.pdf - 205.64 kB)

• 09 2012 Mazars RD Hedging (.pdf - 258.00 kB)

• 09 2012 Mazars CL on the Due Process Handbook.pdf (.pdf - 816.82 kB)

• 01 2015 Mazars CL on DP 2014-2 Reporting the Financial Effects on Rate Regulation (.pdf - 1.06 MB)

• 07 2012 Mazars CL on IFRS IC Tentative agenda decision - Restructuring of Greek Government Bonds.pdf (.pdf - 82.36 kB)

• 07 2012 Mazars CL on EFRAG Discussion Paper - Improving the Financial Reporting of Income Tax.pdf (.pdf - 579.71 kB)

• 03 2012 Mazars CL on ED 2011-7 Transition Guidance IFRS 10 (.pdf - 96.15 kB)

• 03 2012 Mazars CL on ED 2011-6 Revenue from Contracts with Customers.pdf (.pdf - 1.30 MB)

• 03 2012 Mazars answer to ESMA Consultation Paper - Considerations of materiality in financial reporting.pdf (.pdf - 406.25 kB)

• 01 2012 Mazars CL on ED 2011-4 Investment entities.pdf (.pdf - 331.68 kB)

• Mazars comment letter on IFRS for SME Q&A Section 30 Issue 1 Section 11 Issue 1 (.pdf - 53.86 kB)

2011

• 11 2011 Mazars CL RFV agenda consultation (.pdf - 155.35 kB)

• 11 2011 Mazars CL on IFRS for SME Q&A General issue 1&2 - section 3 issue 1to3 (.pdf - 33.94 kB)

• 10 2011 Improvements to IFRSs 2011 (.pdf - 63.32 kB)

• 10 2011 IFRS9 (.pdf - 42.24 kB)

• 08 2011 SEC Comment letter (.pdf - 90.28 kB)

• 07 2011 Report of the Trustees Strategy Review (.pdf - 97.16 kB)

• 06 2011 IFRS for SME Q&A ISSUE 4 (.pdf - 30.44 kB)

• 06 2011 IFRS for SME Q&A ISSUE 3 (.pdf - 34.27 kB)

• 06 2011 IFRS for SME Q&A ISSUE 2 (.pdf - 29.97 kB)

• 04 2011 SD impairment (.pdf - 118.04 kB)

• 04 2011 IFRS for SMEs Section 1 (.pdf - 33.30 kB)

• 04 2011 IFRS Foundation Governance (.pdf - 136.77 kB)

• 03 2011 Hedge accounting (.pdf - 192.03 kB)

• 02 2011 Status of Trustees Strategy Review (.pdf - 93.17 kB)

• 01 2011 RFV effective dates and transition methods (.pdf - 152.20 kB)

2010

• 12 2010 Insurance Contrats (.PDF - 1.41 MB)

• 12 2010 Severe Hyperinflation Proposed amendment to IFRS 1 (.PDF - 115.51 kB)

• 11 2010 Deferred Tax Recovery of Underlying Assets Proposed Amendments to IAS 12 (.PDF - 295.28 kB)

• 10 2010 Revenue from contracts with customers (.PDF - 550.51 kB)

• 10 2010 Removal of Fixed dates for First-time Adopters (.PDF - 44.19 kB)

• 09 2010 Presentation of Items of Other Comprehensive Income, Propose amendments to IAS 1 (.PDF - 191.73 kB)

• 09 2010 Measurement uncertainty analysis discosure for fair value measurement (.PDF - 89.55 kB)

• 07 2010 Fair Value Option for Financial Liabilities (.PDF - 230.13 kB)

• 07 2010 Conceptual Framework for Financial Reporting (.PDF - 183.58 kB)

• 07 2010 Financial Instruments - Amortised cost and Impairment (.PDF - 604.29 kB)

• 03 Comments on IASB ED Measurement of Liabilities in IAS 37 - March 2010 (.PDF - 218.28 kB)

• 02  2010 Exposure Draft Management Commentery (.PDF - 254.22 kB)

2009

• 11 2009  comment letter on the ED Rate Regulated activities (.PDF - 249.11 kB)

• 11 2009  Mazars comment letter Constitution Phase II. (.PDF - 429.65 kB)

• 09 2009  Mazars comment letter Discournt Rate for Employee Benefits (.PDF - 109.57 kB)

• 09 2009  Mazars' Comment letter - ED - Fair Value Mesurement (.PDF - 534.74 kB)

• 09 2009   Financial Instruments - Classification and Mesurement (.PDF - 547.92 kB)

• 09 2009  Mazars comment letter Rights Issues (.PDF - 137.25 kB)

• 08 2009 Comment letter DP Credit Risk in liability measurement (.PDF - 188.59 kB)

• 08 2009  comment letter - Request for information -Impairment of Financial Assets - (.PDF - 321.34 kB)

• 07 2009  Mazars Comment letter Ammendments to IFRIC 14 (.PDF - 57.71 kB)

• 07 09 comment letter on the DP Leases (.PDF - 633.62 kB)

• 07 2009  ED200902 - Income Tax (.pdf - 872.75 kB)

• 07 2009  proposed amendments to IAS 39 and IFRS 7 (.PDF - 658.20 kB)

• 06 2009  Mazars CL IFRIC Meaning of significant or prolonged June 2009 (.PDF - 76.89 kB)

• 06 2009 Revenue recognition comment letter June 2009 (.PDF - 440.61 kB)

• 04 2009  comment letter Constitution Phase II April (.PDF - 324.38 kB)

• 04 2009 - Preliminary Views on Financial Statement April 2009 (.PDF - 1.22 MB)

• 03 2009 Amendments to IAS 24 March 2009 (.PDF - 121.36 kB)

• 03 2009Mazars CL revisions to IFRIC 9 & IFRIC 16 (.pdf - 55.24 kB)

• 03 2009  ED 10 Mazars March 2009 (.PDF - 388.29 kB)

• 01 2009 IFRS 5 (.PDF - 267.27 kB)

• 01 2009 IFRIC 9 and IAS 39 (.PDF - 89.89 kB)

• 1 2009 Mazars Comment Letter - IFRS 7 investments in debt instruments (.PDF - 138.29 kB)

• 1 2009 Mazars comment letter - Amendment to IFRS 1 (.PDF - 130.29 kB)