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

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)
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