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Discover the comment letters from 2009-2019.

2019

08 2019 Mazars comment letter_June 2019_IFRIC Tentative Agenda Decisions 

07 2019 Mazars Comment Letter on ED 2019-2 Annual Improvements to IFRS Standards 2018-2020

07 2019 Mazars Comment Letter - ED 2019-03 - Reference to the Conceptual Framework - Proposed amendments to IFRS 3

07 2019 Mazars Comment Letter - ED proposed amendments to the IFRS Foundation Due Process Handbook

06 2019 Mazars Comment letter - Exposure Draft - Interest Rate Benchmark Reform 

04 2019 Mazars CL on Tentative Agenda Decisions - IFRIC Update March 2019

03 2019 Mazars CL on ED 2018-02 - Onerous Contracts - Costs of Fulfilling a contract

02 2019 Mazars CL on Tentative Agenda Decisions - IFRIC Update November 2018

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

2018

08 2018 Mazars CL on Tentative Agenda Decisions - June 2018 

07 2018 Mazars CL Exposure Draft - Accounting Policy Changes - Proposed amendments to IAS 8 

01 2018 Mazars CL on EFRAG's discussion paper on goodwill impairment test - can it be improved

01 2018 Mazars CL on Tentative Agenda Decision - IFRIC Update November 2017

01 2018 Mazars CL on ED 2017-5 - Accounting Policies and Accounting Estimates - Proposed amendments to IAS 8

01 2018 Mazars CL on ED 2017-6 Définition of material

2017

10 2017 Mazars CL on ED 2017-4 - Property - Plant and Equipment - Proceeds before Intended Use

10 2017 Mazars CL on PIR IFRS 13 Fair Value Measurement

10 2017 Mazars CL on Disclosure Initiative - Principles of Disclosure - DP 04102017

08 2017 Mazars CL on Tentative agenda decision IFRIC Update March 2017

07 2017 Mazars CL on Improvements to IFRS 8 Operating Segments - Proposed amendments to IFRS 8 and IAS 34

05 2017 Mazars CL on Tentative Agenda Decisions (March 2017 IFRIC Update)

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

04 2017 Mazars CL on ED Annual Improvements to IFRS Standards 2015-2017 Cycle

2016

11 2016 Mazars CL on Tentative agenda decision (Sept. 2016) - IAS 12

10 2016 Mazars CL on the proposed amendments to IFRS 3 and IFRS 11

09 2016 Mazars CL on Tentative Agenda Decisions - IAS 12 - Income Taxes

09 2016 Mazars CL on ED Trustees' Review of Structure and Effectiveness - Amendments to the IFRS Foundation Constitution

02 2016 Mazars CL on ED 2015-8 - IFRS Practice Statement - Application of Materiality to Financial Statements

02 2016 Mazars CL on ED Annual Improvement to IFRSs 2014-2016 Cycle

02 2016 Mazars CLon ED 2015-11 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

02 2016 Mazars CL on Invitation to Comment - IFRS Taxonomy Due Process

01 2016 Mazars CL on IFRS Interpretations Committee tentative agenda decision

01 2016 Mazars CL on DI 2015-2 - Foreign Currency Transactions and Advance Consideration

01 2016 Mazars CL on DI 2015-1 - Uncertainty over Income Tax Treatments

2015

12 2015 Mazars CL - Request for Views - Agenda Consultation

12 2015 Mazars CL on Request for Views - Trustees' Review of Structure and Effectiveness - Issues for the Review

11 2015 Mazars CL on ED 2015-4 - Updating References to the Conceptual Framework

11 2015 Mazars CL on ED 2015-3 - Conceptual Framework for Financial Reporting

11 2015 Mazars CL on IFRS IC tentative agenda decisions

10 2015 Mazars Comment Letter on ED-2015-5 Proposed amendments to IAS 19 and IFRIC 14

10 2015 Mazars CL on ED 2015-6 - Clarifications to IFRS 15

10 2015 Mazars CL on ED-2015-7 - Effective date of amendements to IFRS 10 and IAS 28

07 2015 Mazars CL on ED 2015-02 - Effective date of IFRS 15 - Propose Amendments to IFRS 15

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

04 2015 Mazars CL on ED 2014-6 - Disclosure Initiative - Proposed amendments to IAS 7

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

01 2015 Mazars CL on DP 2014-2 Reporting the Financial Effects on Rate Regulation

01 2015 Mazars CL on ED2014-4 - Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Values

2014

11 2014 Mazars CL on DP 2014-1 Accounting for Dynamic Risk Management - A Portofolio Revaluation Approach to Macro Hedging

08 2014 Mazars CL on ED 2014-2 - Investment Entities - Applying the Consultation Exception

06 2014 Mazars CL on RfI - Post Implementation Review of IFRS 3 - Business Combinations

05 2014 Mazars CL on ESMA Guidelines on Alternative Performance Measures

03 2014 Mazars CL on ED 2013-11 Annual Improvements to IFRSs 2012-2014 Cycle

03 2014 Mazars CL on ED 2013-9 Proposed amendements to IFRS for SMEs

02 2014 Mazars CL on ED-2013-10 Equity Method in Separate Financial Statements

01 2014 Mazars CL on ED 2013-6 Leases

01 2014 Mazars CL on DP 2013-1 A Review of the Conceptual Framework for Financial Reporting

2013

11 2013 Mazars CL on ED 2013-7 Insurance Contracts

10 2013 Mazars CL on ED 2013-8 Agriculture - Bearer Plants

09 2013 Mazars CL on ED 2013-5 Regulatory Deferral Accounts

07 2013 Mazars CL on ED 2013-3 Financial Instruments Expected Credit Losses

04 2013 Mazars CL on ED 2012-7 Acquisition of an Interest in a Joint Operation

04 2013 Mazars CL on ED 2012-6 Sale or Contribution of Assets between an Investor and its Associate or JV

04 2013 Mazars CL on ED 2012-4 Classification and Measurement - Limited Amendments to IFRS 9

03 2013 Mazars CL on ED 2012-3 Equity method - Share of other net asset changes

03 2013 Mazars CL on ED 2012-5 Clarification of Acceptable Methods of Depreciation and Amortisation

03 2013 Mazars CL on ED 2013-1 Recoverable Amount - Disclosures for Non Financial Assets

03 2013 Mazars CL on ED 2013-2 Novation of Derivatives and Continuation of Hedge Accounting

02 2013 Mazars CL on ED 2012-2 - Annual Improvements to IFRSs 2011-2013

01 2013 Mazars CL on EFRAG Discussion Paper - Towards a disclosure Framework for the Notes

2012

12 2012 Mazars CL on Proposal to Establish an ASAF

12 2012 Mazars comments on the Review Draft of IFRS 9 - Hedging

11 2012 Mazars answer to the Request for Information - IASB Comprehensive Review of IFRS for SMEs

11 2012 Mazars answer to the Request for Information - Post Implementation Review of IFRS 8 Operating Segments

10 2012 Mazars CL on the Drafting Review of the IFRS Foundation Constitution

10 2012 Mazars CL on the Draft Interpretation DI 2012-2 Put options written on NCI

09 2012 Mazars CL on Improvements to IFRSs 2012

09 2012 Mazars RD Hedging

09 2012 Mazars CL on the Due Process Handbook

01 2015 Mazars CL on DP 2014-2 Reporting the Financial Effects on Rate Regulation

07 2012 Mazars CL on IFRS IC Tentative agenda decision - Restructuring of Greek Government Bonds

07 2012 Mazars CL on EFRAG Discussion Paper - Improving the Financial Reporting of Income Tax

03 2012 Mazars CL on ED 2011-7 Transition Guidance IFRS 10

03 2012 Mazars CL on ED 2011-6 Revenue from Contracts with Customers

03 2012 Mazars answer to ESMA Consultation Paper - Considerations of materiality in financial reporting

01 2012 Mazars CL on ED 2011-4 Investment entities

01 2012 Mazars comment letter on IFRS for SME Q&A Section 30 Issue 1 Section 11 Issue 1

2011

11 2011 Mazars CL RFV agenda consultation

11 2011 Mazars CL on IFRS for SME Q&A General issue 1&2 - section 3 issue 1to3

10 2011 Improvements to IFRSs 2011

10 2011 IFRS9

08 2011 SEC Comment letter

07 2011 Report of the Trustees Strategy Review

06 2011 IFRS for SME Q&A ISSUE 4

06 2011 IFRS for SME Q&A ISSUE 3

06 2011 IFRS for SME Q&A ISSUE 2

04 2011 SD impairment

04 2011 IFRS for SMEs Section 1

04 2011 IFRS Foundation Governance

03 2011 Hedge accounting

02 2011 Status of Trustees Strategy Review

01 2011 RFV effective dates and transition methods

2010

12 2010 Insurance Contrats

12 2010 Severe Hyperinflation Proposed amendment to IFRS 1

11 2010 Deferred Tax Recovery of Underlying Assets Proposed Amendments to IAS 12

10 2010 Revenue from contracts with customers

10 2010 Removal of Fixed dates for First-time Adopters

09 2010 Presentation of Items of Other Comprehensive Income, Propose amendments to IAS 1

09 2010 Measurement uncertainty analysis discosure for fair value measurement

07 2010 Fair Value Option for Financial Liabilities

07 2010 Conceptual Framework for Financial Reporting

07 2010 Financial Instruments - Amortised cost and Impairment

03 Comments on IASB ED Measurement of Liabilities in IAS 37 - March 2010

02 2010 Exposure Draft Management Commentary

2009

11 2009 comment letter on the ED Rate Regulated activities

11 2009 Mazars comment letter Constitution Phase II

09 2009 Mazars comment letter Discournt Rate for Employee Benefits

09 2009 Mazars' Comment letter - ED - Fair Value Measurement

09 2009 Financial Instruments - Classification and Measurement

09 2009 Mazars comment letter Rights Issues

08 2009 Comment letter DP Credit Risk in liability measurement

08 2009 comment letter - Request for information -Impairment of Financial Assets

07 2009 Mazars Comment letter Ammendments to IFRIC 14

07 09 comment letter on the DP Leases

07 2009 ED200902 - Income Tax

07 2009 proposed amendments to IAS 39 and IFRS 7

06 2009 Mazars CL IFRIC Meaning of significant or prolonged

06 2009 Revenue recognition comment letter

04 2009 comment letter Constitution Phase II

04 2009 - Preliminary Views on Financial Statement

03 2009 Amendments to IAS

03 2009 Mazars CL revisions to IFRIC 9 & IFRIC 16

03 2009 ED 10 Mazars

01 2009 IFRS 5

01 2009 IFRIC 9 and IAS 39

01 2009 Mazars Comment Letter - IFRS 7 investments in debt instruments

01 2009 Mazars comment letter - Amendment to IFRS 1 

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