Comment letters to the IASB, the IFRIC and other standard setting or regulatory bodies

You will find here the comment letters sent by Mazars to the IASB, the IFRS Interpretations Committee and other standard setting or regulatory bodies.

2019

08 2019 Mazars comment letter_June 2019_IFRIC Tentative Agenda Decisions (.pdf - 372.32 kB)

07 2019 Mazars Comment Letter on ED 2019-2 Annual Improvements to IFRS Standards 2018-2020 (.pdf - 191.47 kB)

07 2019 Mazars Comment Letter - ED 2019-03 - Reference to the Conceptual Framework - Proposed amendments to IFRS 3 (.pdf - 421.62 kB)

07 2019 Mazars Comment Letter - ED proposed amendments to the IFRS Foundation Due Process Handbook (.pdf - 3.86 MB)

06 2019 Mazars Comment letter - Exposure Draft - Interest Rate Benchmark Reform (.pdf - 4.38 MB)

04 2019 Mazars CL on Tentative Agenda Decisions - IFRIC Update March 2019 (.pdf - 285.86 kB)

03 2019 Mazars CL on ED 2018-02 - Onerous Contracts - Costs of Fulfilling a contract (.pdf - 1.97 MB)

02 2019 Mazars CL on Tentative Agenda Decisions - IFRIC Update November 2018 (.pdf - 8.20 MB)

01 2019 Mazars CL on IASB Discussion Paper Financial instruments with Characteristics of Equity (.pdf - 10.48 MB)

2018

08 2018 Mazars CL on Tentative Agenda Decisions - June 2018 (.pdf - 97.66 kB)

07 2018 Mazars CL Exposure Draft - Accounting Policy Changes - Proposed amendments to IAS 8 (.pdf - 285.46 kB)

01 2018 Mazars CL on EFRAG's discussion paper on goodwill impairment test - can it be improved (.pdf - 2.25 MB)

01 2018 Mazars CL on Tentative Agenda Decision - IFRIC Update November 2017.pdf (.pdf - 4.66 MB)

01 2018 Mazars CL on ED 2017-5 - Accounting Policies and Accounting Estimates - Proposed amendments to IAS 8 (.pdf - 2.21 MB)

01 2018 Mazars CL on ED 2017-6 Définition of material (.pdf - 1.56 MB)

2017

10 2017 Mazars CL on ED 2017-4 - Property - Plant and Equipment - Proceeds before Intended Use (.pdf - 2.05 MB)

10 2017 Mazars CL on PIR IFRS 13 Fair Value Measurement (.pdf - 6.83 MB)

10 2017 Mazars CL on Disclosure Initiative - Principles of Disclosure - DP 04102017 (.pdf - 10.56 MB)

08 2017 Mazars CL on Tentative agenda decision IFRIC Update March 2017 (.pdf - 5.22 MB)

07 2017 Mazars CL on Improvements to IFRS 8 Operating Segments - Proposed amendments to IFRS 8 and IAS 34 (.pdf - 3.78 MB)

05 2017 Mazars CL on Tentative Agenda Decisions (March 2017 IFRIC Update (.pdf - 505.16 kB)

05 2017 Mazars CL on ED.2017.03 - Prepayment Features with Negative Compensation - Proposed amendments to IFRS 9 EFRAG (.pdf - 424.71 kB)

04 2017 Mazars CL on ED Annual Improvements to IFRS Standards 2015-2017 Cycle (.pdf - 259.46 kB)

2016

11 2016 Mazars CL on Tentative agenda decision (Sept. 2016) - IAS 12 (.pdf - 182.35 kB)
10 2016 Mazars CL on the proposed amendments to IFRS 3 and IFRS 11 (.pdf - 4.19 MB)
09 2016 Mazars CL on Tentative Agenda Decisions - IAS 12 - Income Taxes (.pdf - 413.88 kB)
09 2016 Mazars CL on ED Trustees' Review of Structure and Effectiveness - Amendments to the IFRS Foundation Constitution (.pdf - 1.26 MB)
02 2016 Mazars CL on ED 2015-8 - IFRS Practice Statement - Application of Materiality to Financial Statements.pdf (.pdf - 653.21 kB)
02 2016 Mazars CL on ED Annual Improvement to IFRSs 2014-2016 Cycle.pdf (.pdf - 36.67 kB)
02 2016 Mazars CLon ED 2015-11 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts.pdf (.pdf - 607.79 kB)
02 2016 Mazars CL on Invitation to Comment - IFRS Taxonomy Due Process.pdf (.pdf - 359.78 kB)
01 2016 Mazars CL on IFRS Interpretations Committee tentative agenda decision - November 2015.pdf (.pdf - 241.67 kB)
01 2016 Mazars CL on DI 2015-2 - Foreign Currency Transactions and Advance Consideration.pdf (.pdf - 283.76 kB)
01 2016 Mazars CL on DI 2015-1 - Uncertainty over Income Tax Treatments.pdf (.pdf - 547.35 kB)

2015

12 2015 Mazars CL - Request for Views - Agenda Consultation (.pdf - 650.38 kB)

12 2015 Mazars CL on Request for Views - Trustees' Review of Structure and Effectiveness - Issues for the Review.pdf (.pdf - 643.24 kB)

11 2015 Mazars CL on ED 2015-4 - Updating References to the Conceptual Framework.pdf (.pdf - 167.76 kB)

11 2015 Mazars CL on ED 2015-3 - Conceptual Framework for Financial Reporting.pdf (.pdf - 1.53 MB)

11 2015 Mazars CL on IFRS IC tentative agenda decisions - September 2015 (.pdf - 275.72 kB)

10 2015 Mazars Comment Letter on ED-2015-5 Proposed amendments to IAS 19 and IFRIC 14 (.pdf - 53.19 kB)

10 2015 Mazars CL on ED 2015-6 - Clarifications to IFRS 15 (.pdf - 367.43 kB)

10 2015 Mazars CL on ED-2015-7 - Effective date of amendements to IFRS 10 and IAS 28 (.pdf - 37.10 kB)

07 2015 Mazars CL on ED 2015-02 - Effective date of IFRS 15 - Propose Amendments to IFRS 15 (.pdf - 65.53 kB)

06 2015 Mazars CL on ED 2015-1 - Classification of Liabilities (proposed amendments to IAS 1) (.pdf - 222.36 kB)

04 2015 Mazars CL on ED 2014-6 - Disclosure Initiative - Proposed amendments to IAS 7 (.pdf - 462.97 kB)

03 2015 Mazars CL on ED 2014-5 - Classification and Measurement of Share-based Payment Transactions (IFRS2) (.pdf - 45.02 kB)

01 2015 Mazars CL on DP 2014-2 Reporting the Financial Effects on Rate Regulation (.pdf - 1.06 MB)

01 2015 Mazars CL on ED2014-4 - Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Values (.pdf - 89.35 kB)

2014

11 2014 Mazars CL on DP 2014-1 Accounting for Dynamic Risk Management - A Portofolio Revaluation Approach to Macro Hedging (.pdf - 849.61 kB)

08 2014 Mazars CL on ED 2014-2 - Investment Entities - Applying the Consultation Exception (.pdf - 187.94 kB)

06 2014 Mazars CL on RfI - Post Implementation Review of IFRS 3 - Business Combinations (.pdf - 807.52 kB)

05 2014 Mazars CL on ESMA Guidelines on Alternative Performance Measures.pdf (.pdf - 532.07 kB)

03 2014 Mazars CL on ED 2013-11 Annual Improvements to IFRSs 2012-2014 Cycle.pdf (.pdf - 285.02 kB)

03 2014 Mazars CL on ED 2013-9 Proposed amendements to IFRS for SMEs.pdf (.pdf - 371.88 kB)

02 2014 Mazars CL on ED-2013-10 Equity Method in Separate Financial Statements.pdf (.pdf - 163.17 kB)

01 2014 Mazars CL on ED 2013-6 Leases.pdf (.pdf - 204.97 kB)

01 2014 Mazars CL on DP 2013-1 A Review of the Conceptual Framework for Financial Reporting.pdf (.pdf - 295.70 kB)

2013

11 2013 Mazars CL on ED 2013-7 Insurance Contracts.pdf (.pdf - 795.19 kB)

10 2013 Mazars CL on ED 2013-8 Agriculture - Bearer Plants.pdf (.pdf - 393.57 kB)

09 2013 Mazars CL on ED 2013-5 Regulatory Deferral Accounts.pdf (.pdf - 352.55 kB)

07 2013 Mazars CL on ED 2013-3 Financial Instruments Expected Credit Losses.pdf (.pdf - 991.47 kB)

04 2013 Mazars CL on ED 2012-7 Acquisition of an Interest in a Joint Operation.pdf (.pdf - 259.46 kB)

04 2013 Mazars CL on ED 2012-6 Sale or Contribution of Assets between an Investor and its Associate or JV.pdf (.pdf - 113.01 kB)

04 2013 Mazars CL on ED 2012-4 Classification and Measurement - Limited Amendments to IFRS 9.pdf (.pdf - 628.41 kB)

03 2013 Mazars CL on ED 2012-3 Equity method - Share of other net asset changes.pdf (.pdf - 298.33 kB)

03 2013 Mazars CL on ED 2012-5 Clarification of Acceptable Methods of Depreciation and Amortisation.pdf (.pdf - 207.72 kB)

03 2013 Mazars CL on ED 2013-1 Recoverable Amount - Disclosures for Non Financial Assets.pdf (.pdf - 315.55 kB)

03 2013 Mazars CL on ED 2013-2 Novation of Derivatives and Continuation of Hedge Accounting.pdf (.pdf - 226.52 kB)

02 2013 Mazars CL on ED 2012-2 - Annual Improvements to IFRSs 2011-2013.pdf (.pdf - 282.44 kB)

01 2013 Mazars CL on EFRAG Discussion Paper - Towards a disclosure Framework for the Notes.pdf (.pdf - 903.95 kB)

2012

12 2012 Mazars CL on Proposal to Establish an ASAF (.pdf - 216.94 kB)

12 2012 Mazars comments on the Review Draft of IFRS 9 - Hedging.pdf (.pdf - 258.00 kB)

11 2012 Mazars answer to the Request for Information - IASB Comprehensive Review of IFRS for SMEs.pdf (.pdf - 2.04 MB)

11 2012 Mazars answer to the Request for Information - Post Implementation Review of IFRS 8 Operating Segments.pdf (.pdf - 544.16 kB)

10 2012 Mazars CL on the Drafting Review of the IFRS Foundation Constitution.pdf (.pdf - 158.42 kB)

10 2012 Mazars CL on the Draft Interpretation DI 2012-2 Put options written on NCI.pdf (.pdf - 316.44 kB)

09 2012 Mazars CL on Improvements to IFRSs 2012 (.pdf - 205.64 kB)

09 2012 Mazars RD Hedging (.pdf - 258.00 kB)

09 2012 Mazars CL on the Due Process Handbook.pdf (.pdf - 816.82 kB)

01 2015 Mazars CL on DP 2014-2 Reporting the Financial Effects on Rate Regulation (.pdf - 1.06 MB)

07 2012 Mazars CL on IFRS IC Tentative agenda decision - Restructuring of Greek Government Bonds.pdf (.pdf - 82.36 kB)

07 2012 Mazars CL on EFRAG Discussion Paper - Improving the Financial Reporting of Income Tax.pdf (.pdf - 579.71 kB)

03 2012 Mazars CL on ED 2011-7 Transition Guidance IFRS 10 (.pdf - 96.15 kB)

03 2012 Mazars CL on ED 2011-6 Revenue from Contracts with Customers.pdf (.pdf - 1.30 MB)

03 2012 Mazars answer to ESMA Consultation Paper - Considerations of materiality in financial reporting.pdf (.pdf - 406.25 kB)

01 2012 Mazars CL on ED 2011-4 Investment entities.pdf (.pdf - 331.68 kB)

Mazars comment letter on IFRS for SME Q&A Section 30 Issue 1 Section 11 Issue 1 (.pdf - 53.86 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)

10 2011 Improvements to IFRSs 2011 (.pdf - 63.32 kB)

10 2011 IFRS9 (.pdf - 42.24 kB)

08 2011 SEC Comment letter (.pdf - 90.28 kB)

07 2011 Report of the Trustees Strategy Review (.pdf - 97.16 kB)

06 2011 IFRS for SME Q&A ISSUE 4 (.pdf - 30.44 kB)

06 2011 IFRS for SME Q&A ISSUE 3 (.pdf - 34.27 kB)

06 2011 IFRS for SME Q&A ISSUE 2 (.pdf - 29.97 kB)

04 2011 SD impairment (.pdf - 118.04 kB)

04 2011 IFRS for SMEs Section 1 (.pdf - 33.30 kB)

04 2011 IFRS Foundation Governance (.pdf - 136.77 kB)

03 2011 Hedge accounting (.pdf - 192.03 kB)

02 2011 Status of Trustees Strategy Review (.pdf - 93.17 kB)

01 2011 RFV effective dates and transition methods (.pdf - 152.20 kB)

2010

12 2010 Insurance Contrats (.PDF - 1.41 MB)

12 2010 Severe Hyperinflation Proposed amendment to IFRS 1 (.PDF - 115.51 kB)

11 2010 Deferred Tax Recovery of Underlying Assets Proposed Amendments to IAS 12 (.PDF - 295.28 kB)

10 2010 Revenue from contracts with customers (.PDF - 550.51 kB)

10 2010 Removal of Fixed dates for First-time Adopters (.PDF - 44.19 kB)

09 2010 Presentation of Items of Other Comprehensive Income, Propose amendments to IAS 1 (.PDF - 191.73 kB)

09 2010 Measurement uncertainty analysis discosure for fair value measurement (.PDF - 89.55 kB)

07 2010 Fair Value Option for Financial Liabilities (.PDF - 230.13 kB)

07 2010 Conceptual Framework for Financial Reporting (.PDF - 183.58 kB)

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 2009 comment letter on the ED Rate Regulated activities (.PDF - 249.11 kB)

11 2009 Mazars comment letter Constitution Phase II. (.PDF - 429.65 kB)

09 2009 Mazars comment letter Discournt Rate for Employee Benefits (.PDF - 109.57 kB)

09 2009 Mazars' Comment letter - ED - Fair Value Mesurement (.PDF - 534.74 kB)

09 2009 Financial Instruments - Classification and Mesurement (.PDF - 547.92 kB)

09 2009 Mazars comment letter Rights Issues (.PDF - 137.25 kB)

08 2009 Comment letter DP Credit Risk in liability measurement (.PDF - 188.59 kB)

08 2009 comment letter - Request for information -Impairment of Financial Assets - (.PDF - 321.34 kB)

07 2009 Mazars Comment letter Ammendments to IFRIC 14 (.PDF - 57.71 kB)

07 09 comment letter on the DP Leases (.PDF - 633.62 kB)

07 2009 ED200902 - Income Tax (.pdf - 872.75 kB)

07 2009 proposed amendments to IAS 39 and IFRS 7 (.PDF - 658.20 kB)

06 2009 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 2009 comment letter Constitution Phase II April (.PDF - 324.38 kB)

04 2009 - Preliminary Views on Financial Statement April 2009 (.PDF - 1.22 MB)

03 2009 Amendments to IAS 24 March 2009 (.PDF - 121.36 kB)

03 2009Mazars CL revisions to IFRIC 9 & IFRIC 16 (.pdf - 55.24 kB)

03 2009 ED 10 Mazars March 2009 (.PDF - 388.29 kB)

01 2009 IFRS 5 (.PDF - 267.27 kB)

01 2009 IFRIC 9 and IAS 39 (.PDF - 89.89 kB)

1 2009 Mazars Comment Letter - IFRS 7 investments in debt instruments (.PDF - 138.29 kB)

1 2009 Mazars comment letter - Amendment to IFRS 1 (.PDF - 130.29 kB)

Document

01 2019 Mazars CL on IASB Discussion Paper Financial instruments with Characteristics of Equity

Download pdf 10.48 MB