| Februar 2025 |
|
IASB ED “Provisions – Targeted Improvements Proposed
Amendments to IAS 37” |
| Februar 2025 |
|
EFRAG Qustions 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” |
| Mai 2024 |
|
Comments on ESRS LSME Exposure Draft |
| Mai 2024 |
|
Comments on ESRS VSME Exposure Draft |
| März 2024 |
|
CL on “Exposure Draft – Financial Instruments with Characteristics of Equity” |
| Februar 2024 |
|
CL on “Draft EFRAG Implementation Guidance – IG 1 Materiality Assessment and IG 2 Value Chain” |
| Oktober 2023 |
|
CL on “Request for Information – Post-implementation Review IFRS 15 Revenue from Contracts with Customers” |
| September 2023 |
|
Comment Letter on “Post-Implementation Review of IFRS 9 – Impairment” |
| August 2023 |
|
ISSB Request for Information „Consultation on Agenda Priorities“ |
| Juli 2023 |
|
Comment Letter delegierte VO der Europäischen Kommission zu den ESRS |
| Juni 2023 |
|
IASB ED “Amendments to the Classification and Measurement of Financial Instruments” |
| April 2023 |
|
EFRAG DP „Accounting for variable consideration“ |
| Februar 2023 |
|
IASB ED „International Tax Reform – Pillar Two Model Rules” |
| August 2022 |
|
EFRAG Sustainability Reporting Board Consultation Survey:
Survey Section 1
Survey Section 2 |
| 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) |
| Jänner 2022 |
|
IFRS Foundation’s „Post-Implementation Review of IFRS 9 – Classification and Measurement” (from September 2021) |
| 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 |
|
IFRS Foundation’s “Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards” (from April 2021) |
| Juli 2021 |
|
IASB ED/2021/1 Regulatory Assets and Regulatory Liabilities (from January 2021) |
| Juni 2021 |
|
EFRAG DP ACCOUNTING FOR CRYPTO-ASSETS (LIABILITIES) |
| Mai 2021 |
|
IASB PiR of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (from December 2020) |
| 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) |
| 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 |
|
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 |
| 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) |
| Mai 2018 |
|
EFRAG DP Equity Instruments – Impairment and Recycling (from March 2018) |
| Februar 2018 |
|
IOSCO Monitoring Group Consultation Paper Strengthen the governance and oversight of the international audit-related standard-setting boards in the public interest |
| 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) |
| 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 |
