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)
Mitglieder
  • Sabine Abfalter
  • Otto Altenburger
  • Michael Bergthaler
  • Peter Bitzyk
  • Florian Botschen
  • Franz Groß
  • Michael Hammer
  • Klaus Hirschler
  • Gerhard Hoffmann
  • Christian Höllerschmid
  • Stephan Kinsele
  • Sonja Kleb-Augustin
  • Christoph Krischanitz
  • Philip Kudrna
  • Anna Ledermüller
  • Gerhard Margetich (Vorsitzender)
  • Roland Nessmann
  • Julia Newertal
  • Thomas Pichler
  • Alexander Schiebel
  • Ernst Schönhuber
  • Ingrid Schwarzäugl
  • Timo Steinmetz
  • Wolfgang Tobisch
  • Markus Unger
  • Raoul Vogel
Bevorstehende Termine
Jun
24
Mo
2024
15:00 Outreach-Event von AFRAC & WKÖ z...
Outreach-Event von AFRAC & WKÖ z...
Jun 24 um 15:00 – 17:00
Das Austrian Financial Reporting Advisory Committee (AFRAC) und die Wirtschaftskammer Österreich (WKÖ) zu einem Outreach-Event ein. Thema der Veranstaltung ist die Nachhaltigkeitsberichterstattung von KMU. Dipl.-Ing. Monika Brom (Umweltbundesamt, AFRAC-Mitglied und Mitglied des EFRAG Sustainability Reporting[...]
Sep
11
Mi
2024
13:00 Sitzung AG-IFR
Sitzung AG-IFR
Sep 11 um 13:00 – 14:45
 
15:00 Plenumssitzung
Plenumssitzung
Sep 11 um 15:00 – 16:30
Hier können Sie die Tagesordnung zur Sitzung einsehen: Tagesordnung 13.03.2024
Dez
4
Mi
2024
15:00 Plenumssitzung (virtuell)
Plenumssitzung (virtuell)
Dez 4 um 15:00 – 16:30
Hier können Sie die Tagesordnung zur Sitzung einsehen: Tagesordnung 19.06.2024