| März 2024 |
Comment Letter on “Exposure Draft – Financial Instruments with Characteristics of Equity” |
| Dezember 2023 |
AFRAC-Stellungnahme 15 Derivate und Sicherungsbeziehungen (UGB) |
| Dezember 2023 |
AFRAC-Stellungnahme 7 Außerbilanzielle Geschäfte (UGB) |
| September 2023 |
Comment Letter on “Post-Implementation Review of IFRS 9 – Impairment” (from May 2023) |
| Juni 2023 |
IASB ED “Amendments to the Classification and Measurement of Financial Instruments” (from March 2023) |
| Jänner 2022 |
IFRS Foundation’s „Post-Implementation Review of IFRS 9 – Classification and Measurement” (from September 2018) |
| Mai 2018 |
EFRAG DP Equity Instruments – Impairment and Recycling (from March 2018) |
| Februar 2016 |
ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (proposed amendments to IFRS 4) (from December 2015) |
| April 2015 |
BIS (Bank for International Settlement) Consultative Document Guidance on accounting for expected credit losses (from February 2015) |
| Oktober 2014 |
EFRAG’s DP Classification of Claims (from July 2014) |
| June 2013 |
ED/2013/3 Financial Instruments: Expected Credit Losses (from March 2013) |
| April 2013 |
Novation of Derivatives and Continuation of Hedge Accounting – Proposed amendments to IAS 39 Financial Instruments: Recognition and Measurement (from February 2013) (Kommentar) |
| April 2013 |
Classification and Measurement: Limited Amendments to IFRS 9 of November 2012 (from November 2012) (Kommentar) |
| September 2011 |
IASB ED/2011/3 Mandatory Effective Date of IFRS 9 (from August 2011) (Kommentar) |
| März 2011 |
IASB ED/2010/13 Hedge Accounting (from December 2010) (Kommentar) |
| März 2011 |
Supplementary Document to the IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (from January 2011) (Kommentar) |
| März 2011 |
IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities (from January 2011) (Kommentar) |
| Oktober 2010 |
FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities (from May 2010) (Kommentar) |
| September 2010 |
IASB ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Limited re-exposure of proposed disclosure) (from June 2010) (Kommentar) |
| Juni 2010 |
IASB ED/2010/4 Fair Value Option for Financial Liabilities (Kommentar) |
| Juni 2010 |
IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (Kommentar) |
| September 2009 |
IASB ED/2009/5 Fair Value Measurement (from May 2009) (Kommentar) |
| September 2009 |
IASB ED/2009/7 Financial Instruments: Classification and Measurement (from July 2009) (Kommentar) |
| August 2009 |
IASB Discussion Paper Credit Risk in Liability Measurement (from June 2009) (Kommentar) |
| August 2009 |
IASB Request for Information Financial Instruments: Impairment of Financial Assets (from June 2009) (Kommentar) |
| Juni 2009 |
IASB ED/2009/3 Derecognition – Proposed amendments to IAS 39 und IFRS 7 (from April 2009) (Kommentar) |
| August 2008 |
Discussion Paper: Financial Instruments with Characteristics of Equity (Kommentar) |
| August 2008 |
IASB Discussion Paper: Reducing Complexity in Reporting Financial Instruments (from March 2008) (Kommentar) |
| Juni 2008 |
Discussion Paper Financial Instruments with Characteristics of Equity (February 2008) (Entwurf eines Kommentars) |
| Juni 2008 |
Discussion Paper Reducing Complexity in Reporting Financial Instruments (March 2008) (Entwurf eines Kommentars) |
| November 2007 |
Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting (Entwurf eines Kommentars) |
| November 2007 |
Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting (Kommentar) |
| Dezember 2006 |
Zeitpunkt der Ertragsrealisierung gemäß UGB und IFRS aus der Vermittlung von Lebensversicherungsverträgen gemäß § 176 Abs 5 und 6 VersVG (Stellungnahme) |
| Oktober 2006 |
Zeitpunkt der Ertragsrealisierung gemäß HGB und IFRS aus der Vermittlung von Lebensversicherungsverträgen gemäß § 176 Abs 5 und 6 VersVG (Entwurf einer Stellungnahme) |
| 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 (Kommentar) |
| Mai 2006 |
§ 29a BWG-E (Kommentar) |
