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Comments Letters to IASB and IFRIC
You will find here comment letters sent by Mazars to the IASB and the IFRIC.
Each document is available as a .pdf version of the original letter.
Click on the title to download.
2012
- 01 2012 Mazars Comment letter - Investment entities (.pdf - 331.68 kB)
- 01 2012 Mazars Comment letter - ED Government Loans (.pdf - 125.03 kB)
2011
- 11 2011 Mazars CL RFV agenda consultation (.pdf - 155.35 kB)
- 11 2011 Mazars CL on IFRS for SME Q&A General issue 1&2 - section 3 issue 1to3 (.pdf - 33.94 kB)
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Comments on the IASB Exposure Draft "Improvements to IFRSs"
10 2011 Improvements to IFRSs 2011 (.pdf - 63.32 kB) -
Comments on the IASB Exposure Draft "Mandatory Effective Date of IFRS 9"
10 2011 IFRS9 (.pdf - 42.24 kB) -
Comments on the SEC Staff Paper “Work Plan for the Consideration of Incorporating International Financial Reporting System for the U.S. Issuers – Exploring a Possible Method of Incorporation” issued on May 26, 2011
08 2011 SEC Comment letter (.pdf - 90.28 kB) -
Comments on the Report of the Trustees’ Strategy Review (“IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade”)
07 2011 Report of the Trustees Strategy Review (.pdf - 97.16 kB) -
Comments on the SME Implementation Group’s draft Q&A 2011/04 on the use of IFRS for SMEs
06 2011 IFRS for SME Q&A ISSUE 4 (.pdf - 30.44 kB) -
Comments on the SME Implementation Group’s draft Q&A 2011/03 on the use of IFRS for SMEs
06 2011 IFRS for SME Q&A ISSUE 3 (.pdf - 34.27 kB) -
Comments on the SME Implementation Group’s draft Q&A 2011/02 on the use of IFRS for SMEs
06 2011 IFRS for SME Q&A ISSUE 2 (.pdf - 29.97 kB) -
Comments on the IASB supplementary document, “Financial Instruments: Impairment”
04 2011 SD impairment (.pdf - 118.04 kB) -
Comments on the SME Implementation Group’s draft Q&A 2011/01 on the use of the IFRS for SMEs in the separate financial statements of the parent entity of a group which presents consolidated financial statements in accordance with full IFRSs.
04 2011 IFRS for SMEs Section 1 (.pdf - 33.30 kB) -
Comments on the preliminary proposals and possible options considered by the Monitoring Board as part of its review of the governance structure supporting IFRSs as a set of high quality, globally accepted accounting standards.
04 2011 IFRS Foundation Governance (.pdf - 136.77 kB) -
Comments on the IASB Exposure Draft "Hedge Accounting"
03 2011 Hedge accounting (.pdf - 192.03 kB) -
Comments on the four areas for examination (mission governance, process, and financing) highlighted by the Trustees as part of their strategy review of the IFRS Foundation.
"02 2011 Status of Trustees Strategy Review (.pdf - 93.17 kB) -
Comments on the IASB "Request for Views on Effective Dates and Transition Methods"
01 2011 RFV effective dates and transition methods (.pdf - 152.20 kB)
2010
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Comments on the IASB Exposure Draft "Insurance contracts"
12 2010 Insurance Contrats (.PDF - 1.41 MB) -
Comments on the IASB Exposure Draft "Severe Hyperinflation - Proposed amendment to IFRS 1"
12 2010 Severe Hyperinflation Proposed amendment to IFRS 1 (.PDF - 115.51 kB) -
Comments on the IASB Exposure Draft "Deferred Tax: Recovery of Underlying Assets - Proposed amendments to IAS 12"
11 2010 Deferred Tax Recovery of Underlying Assets Proposed Amendments to IAS 12 (.PDF - 295.28 kB) -
Comments on the IASB Exposure Draft "Revenue from Contrats with Customers"
10 2010 Revenue from contracts with customers (.PDF - 550.51 kB) -
Comments on the IASB Exposure Draft "Removal of Fixed Dates for First-time Adopters"
10 2010 Removal of Fixed dates for First-time Adopters (.PDF - 44.19 kB) -
Comments on the IASB Exposure Draft "Presentation of Items of Other Comprehensive Income, Propose amendments to IAS 1"
09 2010 Presentation of Items of Other Comprehensive Income, Propose amendments to IAS 1 (.PDF - 191.73 kB) -
Comments on the IASB Exposure Draft "Measurement uncertainty analysis disclosure for fair value measurement"
09 2010 Measurement uncertainty analysis discosure for fair value measurement (.PDF - 89.55 kB) -
Comments on the IASB Exposure Draft "Fair Value Option for Financial Liabilities"
07 2010 Fair Value Option for Financial Liabilities (.PDF - 230.13 kB) -
Comments on the IASB Exposure Draft "Conceptual Framework for Financial Reporting"
07 2010 Conceptual Framework for Financial Reporting (.PDF - 183.58 kB) -
Comments on the IASB Exposure Draft "Financial Instruments - Amortised cost and Impairment"
07 2010 Financial Instruments - Amortised cost and Impairment (.PDF - 604.29 kB) - 03 Comments on IASB ED Measurement of Liabilities in IAS 37 - March 2010 (.PDF - 218.28 kB)
- 02 2010 Exposure Draft Management Commentery (.PDF - 254.22 kB)
2009
- 11 Mazars comment letter on the ED Rate Regulated activities.PDF 249,11 kB
- 11 Mazars comment letter Constitution Phase II.PDF 429,65 kB
- 09 Mazars comment letter Discournt Rate for Employee Benefits 30 sept 09.PDF 109,57 kB
- 09 Mazars' Comment letter - ED - Fair Value Mesurement.PDF 534,74 kB
- 09 Financial Instruments - Classification and Mesurement Sept 2009.PDF 547,92 kB
- 09 2009 Mazars comment letter Rights Issues Sept 2009.PDF 137,25 kB
- 08 2 Mazars Comment letter DP Credit Risk in liability measurement.PDF 188,59 kB
- 08 1 Mazars comment letter - Request for information -Impairment of Financial Assets - August 2009 .PDF 321,34 kB
- 07 Mazars Comment letter Ammendments to IFRIC 14 July 2009.PDF 57,71 kB
- 07 2009 Mazars comment letter on the DP Leases.PDF 633,62 kB
- 07 2009 MAZARS - ED200902 - Income Tax.pdf 872,75 kB
- 07 1 Mazars Comment letter - Derecognition - proposed amendments to IAS 39 and IFRS 7 JULY 2009.PDF 658,20 kB
- 06 Mazars CL IFRIC Meaning of significant or prolonged June 2009.PDF 76,89 kB
- 06 2009 Revenue recognition comment letter June 2009.PDF 440,61 kB
- 04 Mazars comment letter Constitution Phase II April.PDF 324,38 kB
- 04 Mazars Comment Letter - Preliminary Views on Financial Statement April 2009.PDF 1,22 MB
- 03 Mazars comment letter Amendments to IAS 24 March 2009.PDF 121,36 kB
- 03 Mazars CL revisions to IFRIC 9 & IFRIC 16 March 2009.pdf 55,24 kB
- 03 ED 10 Mazars March 2009.PDF 388,29 kB
- 01 2009 Mazars comment letter - proposed amendment to IFRS 5.PDF 267,27 kB
- 01 2009 Mazars comment letter - Proposed amendment to IFRIC 9 and IAS 39.PDF 89,89 kB
- 01 2009 Mazars Comment Letter - IFRS 7 investments in debt instruments.PDF 138,29 kB
- 01 2009 Mazars comment letter - Amendment to IFRS 1.PDF 130,29 kB
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