| Februar 2025 |
|
IASB ED “Provisions – Targeted
Improvements Proposed Amendments to IAS 37” |
| Februar 2025 |
|
EFRAG Questions on IASB ED “Provisions – Targeted
Improvements Proposed Amendments to IAS 37” |
| Dezember 2024 |
|
IASB ED “Equity Method of Accounting – IAS 28 Investments in Associates and
Joint Ventures (revised 202x)” |
| Dezember 2024 |
|
EFRAG ED “EFRAG Due Process Procedures For The EFRAG
Financial Reporting Activities” |
| November 2024 |
|
IASB ED “Climate-related and Other Uncertainties in the Financial
Statements: Proposed illustrative examples” |
| Juli 2024 |
|
IASB ED “Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7” |
| Juli 2024 |
|
CL on IASB ED „Business Combinations—Disclosures, Goodwill and Impairment, Proposed amendments to IFRS 3 and IAS 36” |
| Oktober 2023 |
|
CL on “Request for Information – Post-implementation Review IFRS 15 Revenue from Contracts with Customers” |
| April 2023 |
|
EFRAG DP „Accounting for variable consideration“ |
| Februar 2023 |
|
IASB ED „International Tax Reform – Pillar Two Model Rules” |
| Juni 2022 |
|
EFRAG DP „Better Information on Intangibles – Which is the Best Way to Go?” (from June 2021) |
| Jänner 2022 |
|
IASB ED/2021/7 Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures (from July 2021) |
| Dezember 2021 |
|
AFRAC-Stellungnahme 20 „Abfertigung alt“ nach IAS 19 |
| September 2021 |
|
IFRS Foundation’s „Request for Information – Third Agenda Consultation” (from March 2021) |
| September 2021 |
|
EFRAG’s Request for Input on Its Proactive Research Agenda (from May 2021) |
| Juli 2021 |
|
IASB ED/2021/1 Regulatory Assets and Regulatory Liabilities (from January 2021) |
| Juni 2021 |
|
EFRAG DP ACCOUNTING FOR CRYPTO-ASSETS (LIABILITIES) |
| Jänner 2021 |
|
Jean-Paul Gauzès – ”Consultation Paper on the Ad Personam Mandate” |
| Dezember 2020 |
|
IFRS Foundation’s Consultation Paper on Sustainability Reporting (from September 2020) |
| Dezember 2020 |
|
IASB DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment (from March 2020) |
| September 2020 |
|
IASB ED/2019/7 General Presentation and Disclosures (Primary Financial Statements) (from December 2019) |
| Mai 2020 |
|
AFRAC-Stellungnahme 8 Teilwertabschreibungen (IFRS) |
| Dezember 2019 |
|
AFRAC-Stellungnahme 28: IAS 12 Ertragsteuern – Outside Basis Differences (IFRS) |
| November 2019 |
|
IASB ED/2019/6 Disclosure of Accounting Policies-Proposed amendments to IAS 1 and IFRS Practice Statement 2 (from August 2019) |
| November 2019 |
|
EFRAG DP Accounting for pension plans with an asset-return promise (from May 2019) |
| September 2019 |
|
IASB ED/2019/4 Amendments to IFRS 17 (from June 2019) |
| Juni 2019 |
|
EFRAG Survey „Equity Instruments – Research on Measurement“ (from May 2019) |
| Juni 2019 |
|
AFRAC-Stellungnahme 21 Konzernabschlüsse nach § 245a UGB |
| Juni 2019 |
|
IASB ED/2019/1 Interest Rate Benchmark Reform – proposed amendments to IFRS 9 und IAS 39 (from May 2019) |
| April 2019 |
|
IASB ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract |
| Dezember 2018 |
|
IASB DP/2018/1 Financial Instruments with Characteristics of Equity |
| September 2018 |
|
AFRAC-Stellungnahme 13 Gruppenbesteuerung (IFRS) |
| Juli 2018 |
|
IASB ED/2018/1 Accounting Policy Changes |
| Juli 2018 |
|
Public consultation: Fitness check on the EU framework for public reporting by companies |
| Juni 2108 |
|
EFRAG Research Agenda Consultation – Online survey (from April 2018) |
| März 2018 |
|
AFRAC-Stellungnahme 24 Beteiligungsbewertung (UGB) |
| Jänner 2018 |
|
ED/2017/6 Definition of Material – Proposed amendments to IAS 1 and IAS 8 (from September 2017) |
| Jänner 2018 |
|
IASB ED/2017/5 Accounting Policies and Accounting Estimates – Proposed amendments to IAS 8 (from September 2017) |
| Dezember 2017 |
|
EFRAG DP Goodwill Impairment Test: Can it be improved? (from June 2017) |
| September 2017 |
|
IASB DP/2017/1 Disclosure Initiative – Principles of Disclosure (from March 2017) |
| Juli 2017 |
|
IASB ED/2017/2 Improvements to IFRS 8 Operating Segments – Proposed amendments to IFRS 8 and IAS 34 (from March 2017) |
| März 2017 |
|
AFRAC-Stellungnahme 21 Konzernabschlüsse nach § 245a UGB |
| Dezember 2016 |
|
EFRAG’s Preliminary Consultation Document regarding the Endorsement of IFRS 16 Leases (from October 2016) |
| Juni 2016 |
|
AFRAC-Stellungnahme 28 IAS 12 Ertragsteuern – Outside Basis Differences (IFRS) |
| Juni 2016 |
|
AFRAC-Stellungnahme 29 Energieeffizienzgesetz (IFRS) |
| Februar 2016 |
|
IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements (from October 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) |
| September 2015 |
|
IAS 12 Ertragsteuern – Auswirkungen des österreichischen Steuerrechts auf latente Steuern aus Anteilen an Tochterunternehmen, aus Zweigniederlassungen und aus Anteilen an assoziierten Unternehmen und gemeinsamen Vereinbarungen |
| September 2015 |
|
Auswirkungen der steuerlichen Teilwertabschreibung nach § 12 Abs. 3 Z 2 KStG auf die Bilanzierung von Ertragsteuern nach IAS 12 in einem Konzern oder separaten Einzelabschluss nach IFRS |
| Juni 2015 |
|
>Classification of Liabilities – Proposed amendments to IAS 1 (from February 2015) |
| März 2015 |
|
Fragen der IFRS-Bilanzierung und -Berichterstattung im Zusammenhang mit der Einführung der Gruppenbesteuerung |
| 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) |
| 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) |
| 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) |
| April 2013 |
|
Equity Method: Share of Other Net Asset Changes (from November 2012) (Kommentar) |
| 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 |
| Dezember 2010 |
|
IASB ED/2010/9 Leases (from August 2010) (Kommentar) |
| November 2010 |
|
IASB ED/2010/8 Insurance Contracts (from July 2010) (Kommentar) |
| Oktober 2010 |
|
IASB ED/2010/6 Revenue from Contracts with Customers (from June 2010) (Kommentar) |
| Mai 2010 |
|
IASB ED/2010/1 Measurement of Liabilities in IAS 37 (from January 2010) (Kommentar) |
| April 2010 |
|
Fragen der IFRS-Bilanzierung und -Berichterstattung im Zusammenhang mit der Einführung der Gruppenbesteuerung (Stellungnahme) |
| Dezember 2009 |
|
Fragen der IFRS-Bilanzierung und -Berichterstattung im Zusammenhang mit der Einführung der Gruppenbesteuerung (Entwurf einer Stellungnahme) |
| August 2009 |
|
IASB Exposure Draft Income Tax (from March 2009) (Kommentar) |
| August 2009 |
|
IASB Discussion Paper Leases: Preliminary Views (from March 2009) (Kommentar) |
| Juni 2009 |
|
Auswirkungen der steuerlichen Teilwertabschreibung nach § 12 Abs 3 Z 2 KStG auf die Bilanzierung von Ertragsteuern nach IAS 12 in einem Konzern- oder separaten Einzelabschluss nach IFRS (Stellungnahme) |
| Juni 2009 |
|
IASB Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers (from December 2008) (Kommentar) |
| April 2009 |
|
Auswirkungen der steuerlichen Teilwertabschreibung nach § 12 Abs 3 Z 2 KStG auf die Bilanzierung von Ertragsteuern nach IAS 12 in einem Konzern- oder separaten Einzelabschluss nach IFRS (Entwurf einer Stellungnahme) |
| September 2008 |
|
IASB Discussion Paper: Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity (from May 2008) (Kommentar) |
| September 2008 |
|
IASB Exposure Draft: An improved Conceptual Framework for Financial Reporting: Chapters 1 and 2 (from May 2008) (Kommentar) |
| August 2008 |
|
IASB Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits (from March 2008) (Kommentar) |
| Jänner 2008 |
|
Exposure Draft 9 Joint Arrangements (Kommentar) |
| November 2007 |
|
Discussion Paper: Preliminary Views on Insurance Contracts (Kommentar) |
| Oktober 2007 |
|
IFRIC D22 Hedges of a Net Investment in a Foreign Operation (Kommentar) |
| Juni 2007 |
|
Answers to the European Commission’s Questionnaire on the Endorsement of IFRS 8 – Operating Segments (Kommentar) |
| April 2007 |
|
Discussion Paper: Fair Value Measurements (Kommentar) |
| Oktober 2006 |
|
Discussion Paper: Preliminary Views on an Improved Conceptual Framework for Financial Reporting (Kommentar) |
| August 2006 |
|
Proposed Amendments to FRS 17 ‚Retirement Benefits‘ and Reporting Statement ‚Retirement Benefits – Disclosures‘ (Kommentar) |
| Juli 2006 |
|
Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements – A Revised Presentation (Kommentar) |
| April 2006 |
|
Exposure Draft 8: Operating Segments (Kommentar) |
| April 2006 |
|
Discussion Paper: Management Commentary (Kommentar) |
| April 2006 |
|
Discussion Paper: Measurement Bases for Financial Accounting – Measurement on Initial Recognition (Kommentar) |
