Comment letters

 

  • Comment Letter 1 – ED Leases
    Letter to the IASB on the Exposure Draft Leases  
    (PDF; 369 KB) [ Download ]
  • Comment Letter 2  - ED Hedge Accounting IFRS 9
    Letter to the IASB on the Exposure
    Draft “Hedge Accounting” (Phase III of IFRS 9)
    (PDF; 459 KB) [ Download ]
  • Comment Letter 3 - Letter to the IASB on RRA
    Letter to the IASB on the topic “Rate Regulated Activities”
    (PDF; 465 KB) [ Download ]
  • Comment Letter 4 - Annual Improvements 2011-2013
    Answer to the IASB on the Exposure Draft Annual Improvements to IFRSs: 2011-2013 Cycle    
    (PDF; 128 KB) [ Download ]
  • Comment Letter 5 - ED Novation of Hedging Instruments
    Answer to the IASB on the Exposure Draft “Novation of
    Derivatives and Continuation of Hedge Accounting”
    (PDF; 190 KB) [ Download ]
  • Comment Letter 6 - EFRAG Comment Paper Emissions Trading Schemes
    Answer to EFRAG on the Comment Paper
    Emissions Trading Schemes
    (PDF; 404 KB) [ Download ]
  • Comment Letter 7 - RfI Rate Regulation.pdf
    Answer to the IASB on the Request for Information “Rate Regulation”
    (PDF; 436 KB) [ Download ]
  • Comment Letter 8 - Letter on the Hedge Accounting project in IFRS 9
    Letter to the IASB on the Hedge Accounting Project
    (Phase III of IFRS 9) 
    (PDF; 175 KB) [ Download ]
  • Comment Letter 9 - ED Regulatory Deferral Accounts
    Letter to the IASB on the Exposure Draft
    Regulatory Deferral Accounts
    (PDF; 328 KB) [ Download ]
  • Comment Letter 10 - ED Leases
    Letter to the IASB on the Exposure Draft Leases
    (PDF; 622 KB) [ Download ]
  • Comment Letter 11 - DP Conceptual Framework
    Answer to the IASB on the Discussion Paper
    “A Review of the Conceptual Framework for Financial Reporting”
    (PDF; 244 KB) [ Download ]
  • Comment Letter 12 - DP Dynamic risk management
    Answer to the IASB on the Discussion Paper “Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging”
    (PDF; 609 KB) [ Download ]
  • Comment Letter 13 - IFRIC decision - IAS 16 proceeds related to costs of testing
    Answer to the IFRS IC on the tentative agenda decision “IAS 16 Property, Plant and Equipment: Accounting for proceeds and costs of testing on property, plant and equipment”
    (PDF; 301KB) [ Download ]
     
  • Comment Letter 14 - Letter to the IASB on the topic “Reporting the Financial Effects of Rate Regulation (DP/2014/2)”
    (PDF; 1.1 MB) [ Download ]
  • Comment Letter 15 – Letter to the IASB on the topic “Request for Views 2015 Agenda Consultation (”the RfV”)”
    (PDF; 204 KB) [ Download ]
  • Comment Letter 16 – Letter on the Exposure Draft ED/2015/3 “Conceptual Framework for Financial Reporting (“the ED”)”
    (PDF; 629 KB) [ Download ]

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