Vom AFRAC beschlossene Kommentare, beispielsweise zu Diskussionspapieren oder Entwürfen des IASB auf internationaler Ebene und zu österreichischen Gesetzesentwürfen auf nationaler Ebene.

Dezember 2016   EFRAG’s Preliminary Consultation Document regarding the Endorsement of IFRS 16 Leases (from October 2016)
Oktober 2016    ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (from June 2016)
Februar 2016   IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements (from October 2015)
Februar 2016   ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (proposed amendments to IFRS 4) (from December 2015)
Dezember 2015   Request for Views (RFV) 2015 Agenda Consultation (from August 2015)
November 2015   IASB ED/2015/3 Conceptual Framework for Financial Reporting (from May 2015)
Juni 2015   Classification of Liabilities – Proposed amendments to IAS 1 (from February 2015)
April 2015   BIS (Bank for International Settlement) Consultative Document Guidance on accounting for expected credit losses (from February 2015)
Jänner 2015   IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (from September 2014)
Jänner 2015   IASB DP/2014/2 Reporting the Financial Effects of Rate Regulation (from September 2014)
Dezember 2014   IASB ED Recognition of Deferred Tax Assets for Unrealised Losses (from August 2014)
November 2014   EFRAG’s DP “Should goodwill still not be amortised? Accounting and disclosure for goodwill” (from July 2014)
Oktober 2014   Beantwortung der Konsultation der Europäischen Kommission zur Verordnung (EG) Nr. 1606/2002 (from August 2014)
Oktober 2014   EFRAG’s DP Classification of Claims (from July 2014)
September 2014   IASB DP Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging (from April 2014)
August 2014   EFRAG’s additional public consultation on the revised IASB Exposure Draft Leases
Juli 2014   IASB Disclosure Initiative – Proposed amendments to IAS 1 (from March 2014)
Mai 2014   Request for Information (RfI) Post-implementation Review: IFRS 3 Business Combinations (from January 2014)
April 2014   EFRAG’s Bulletin Complexity (from February 2014)
Jänner 2014   IASB Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting (from July 2013)
November 2013   EFRAG’s Bulletins, The asset/liability approach, and Accountability and the objective of financial reporting (from September 2013)
Oktober 2013   IASB ED/2013/7 Insurance Contracts (from June 2013)
September 2013   EFRAG’s Bulletins Getting a Better Framework (The Role of a Conceptual Framework, The Role of the Business Model in Financial Reporting) (from June 2013)
September 2013   IASB ED/2013/6 Leases (from May 2013)
September 2013   IASB ED/2013/5 Regulatory Deferral Accounts (from April 2013)
Juli 2013   EFRAG’s Bulletins Getting a Better Framework (Prudence, Reliability of Financial Information, and Uncertainty) (from March 2013)
Juli 2013   ED Defined Benefit Plans: Employee Contributions – Proposed amendments to IAS 19 (from March 2013)
June 2013   ED/2013/3 Financial Instruments: Expected Credit Losses (from March 2013)
April 2013   EFRAG DCP Emissions Trading Schemes
April 2013   Novation of Derivatives and Continuation of Hedge Accounting – Proposed amendments to IAS 39 Financial Instruments: Recognition and Measurement (from February 2013)
März 2013   IASB ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9 of November 2012 (from November 2012)
März 2013   IASB ED/2012/3 Equity Method: Share of Other Net Asset Changes (from November 2012)
Dezember 2012   Towards a Disclosure Framework for the Notes (from July 2012)
April 2012   EFRAG Discussion Paper „Business Combinations under Common Control” (from October 2011)
März 2012   ESMA Consultation Paper “Considerations of materiality in financial reporting” (from February 2012)
März 2012   IASB ED Revenue from Contracts with Customers (from June 2011)
November 2011   IASB’s Agenda Consultation 2011
September 2011   IASB ED/2011/3 Mandatory Effective Date of IFRS 9 (from August 2011)
März 2011   IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities (from January 2011)
März 2011   Supplementary Document to the IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (from January 2011)
März 2011   IASB ED/2010/13 Hedge Accounting (from December 2010)
Dezember 2010   IASB ED/2010/9 Leases (from August 2010)
November 2010   IASB ED/2010/8 Insurance Contracts (from July 2010)
Oktober 2010   FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities (from May 2010)
Oktober 2010   IASB ED/2010/6 Revenue from Contracts with Customers (from June 2010)
September 2010   IASB ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Limited re-exposure of proposed disclosure) (from June 2010)
Juni 2010   IASB ED/2010/4 Fair Value Option for Financial Liabilities
Juni 2010   IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment
Mai 2010   IASB ED/2010/1 Measurement of Liabilities in IAS 37 (from January 2010)
März 2010   IASB ED/2009/6 Management Commentary (from June 2009)
September 2009   IASB ED/2009/7 Financial Instruments: Classification and Measurement (from July 2009)
September 2009   IASB ED/2009/5 Fair Value Measurement (from May 2009)
August 2009   IASB Request for Information Financial Instruments: Impairment of Financial Assets (from June 2009)
August 2009   IASB Discussion Paper Credit Risk in Liability Measurement (from June 2009)
August 2009   IASB Exposure Draft Income Tax (from March 2009)
August 2009   IASB Discussion Paper Leases: Preliminary Views (from March 2009)
Juni 2009   IASB Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers (from December 2008)
Juni 2009   IASB ED/2009/3 Derecognition – Proposed amendments to IAS 39 und IFRS 7 (from April 2009)
April 2009   IASB Discussion Paper: Preliminary Views of Financial Statement Presentation (from October 2008)
März 2009   IASB Exposure Draft 10: Consolidated Financial Statements (from December 2008)
März 2009   IASB Exposure Draft Relationships with the State (from December 2008)
September 2008   IASB Exposure Draft: An improved Conceptual Framework for Financial Reporting: Chapters 1 and 2 (from May 2008)
September 2008   IASB Discussion Paper: Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity (from May 2008)
August 2008   IASB Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits (from March 2008)
August 2008   IASB Discussion Paper: Reducing Complexity in Reporting Financial Instruments (from March 2008)
August 2008   Discussion Paper: Financial Instruments with Characteristics of Equity
Jänner 2008   Exposure Draft 9 Joint Arrangements
November 2007   Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting
November 2007   Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities
November 2007   Discussion Paper: Preliminary Views on Insurance Contracts
Oktober 2007   IFRIC D22 Hedges of a Net Investment in a Foreign Operation
Juni 2007   Answers to the European Commission’s Questionnaire on the Endorsement of IFRS 8 – Operating Segments
April 2007   Discussion Paper: Fair Value Measurements
Oktober 2006   Discussion Paper: Preliminary Views on an Improved Conceptual Framework for Financial Reporting
Oktober 2006   Exposure Draft of Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
September 2006   Die Bestimmungen des Börsegesetzes im BMF Begutachtungsentwurf
September 2006   Die Bestimmungen des Enforcementstellen-Gesetz im BMF Begutachtungsentwurf
August 2006   Proposed Amendments to FRS 17 ‚Retirement Benefits‘ and Reporting Statement ‚Retirement Benefits – Disclosures‘
Juli 2006   Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements – A Revised Presentation
Mai 2006   § 29a BWG-E
April 2006   Exposure Draft 8: Operating Segments
April 2006   Discussion Paper: Measurement Bases for Financial Accounting – Measurement on Initial Recognition
April 2006   Discussion Paper: Management Commentary
März 2005   Artikel 1 des Entwurfs eines Bundesgesetzes mit dem das Qualitätssicherungsgesetz erlassen und das Wirtschaftstreuhandberufsgesetz – WTBG geändert wird
März 2005   Erläuterungen des Artikel 1 des Entwurfs eines Bundesgesetzes mit dem das Qualitätssicherungsgesetz erlassen und das Wirtschaftstreuhandberufsgesetz – WTBG geändert wird