Listy z uwagami do IASB i EFRAG

Listy Komitetu Standardów Rachunkowości opiniujące dokumenty organizacji międzynarodowych

• ED/2017/6 – Definition of Material (plik pdf 386 KB)

• ED/2017/5 – Accounting Policies and Accounting Estimates (plik pdf 224 KB)

• ED/2017/2 – Improvements to IFRS 8 Operating Segments (plik pdf 205 KB)

• ED/2015/3 – Conceptual Framework for Financial Reporting (plik pdf 378 KB)

• ED/2014/6 – Disclosure Initiative:  Proposed Amendments to IAS 7 (plik pdf 150 KB)

• ED/2014/5 – Classification and Measurement of Share-based Payment Transactions (plik pdf 504 KB)

• DP Reporting the Financial Effects of Rate Regulation (DP/2014/2) (plik pdf 232 KB)

• ED Measuring Quoted Investment Entities. Proposed Amendments to IFRS 10, IFRS 12, IAS 36 and IAS 28 and Illustrative Examples for IFRS 13 (ED/2014/4) (plik pdf 359 KB)

• ED Recognition of Deferred Tax Assets for Unrealised Losses (ED/2014/3) (plik pdf 202 KB)

• ED Investment Entities: Applying the Consolidation Exception Proposed amendments to IFRS 10 and IAS 28 (plik pdf 296 KB)

• ED Disclosure Initiative. Proposed Amendments to IAS 1 (ED/2014/1) (plik pdf 335 KB)

• A Review of the Conceptual Framework for Financial Reporting (plik pdf 605 KB)

• Comments of the Polish Accounting Standards Commitee (KSR) on the Exposure Draft Insurance Contracts (plik pdf 57 KB)

• Comments of the Polish Accounting Standards Commitee (KSR) on the Exposure Draft Leases  (plik pdf 42 KB)

• Comments of the Polish Accounting Standards Commitee (KSR) on the Exposure Draft Financial Instruments (Expected Credit Losses) (plik pdf 60 KB)

• Comments of the Polish Accounting Standards Commitee (KSR) on the Exposure Draft Recoverable Amount Disclosures or Non-Financial (Proposed Amendments to IAS-36) (plik pdf 11 KB)

• Comments of the Polish Accounting Standards Committee (KSR) on the Exposure Draft "Revenue from Contracts with Customers" (plik pdf 56 KB)

• Comments of the Polish Accounting Standards Committee (KSR) on the Exposure Draft "Deferred Tax: Recovery of Underlying Assets" (plik pdf 11 KB)

• Comments of the Polish Accounting Standards Committee (KSR) on the Exposure Draft "Leases" ED/2010/9 (plik pdf 19 KB)

• Comments of the Polish Accounting Standards Committee (KSR) on the Exposure Draft Revenue from Contracts with Customers (plik pdf 13 KB)

• IAS 24 - letter from Polish ASC (plik pdf 6 KB)

• ED 10 - letter from Polish ASC (plik pdf 46 KB)

• ED Discontinued Operations. Proposed amendments to IFRS 5 (plik pdf 9 KB)

• DP Preliminary Views on an improved Conceptual Framework (plik pdf 67 KB)

• ED "Improving Disclosures about Financial Information. Proposed amendments to IFRS 7 (plik pdf 8 KB)

• ED of an improved Conceptual Framework (plik pdf 67 KB)

• ED Simplifying Earnings per Share Proposed amendments to IAS 33 (plik pdf 9 KB)

• Financial Instruments with characteristics of equity (plik pdf 15 KB)