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Archiv

 

  • Opinion on Draft DRS 7 "Presentation of consolidated equity"

 

  • Opinion on Draft DRS 8 "Shares of associated companies in the consolidated accounts"

 

  • Opinion on Draft DRS 9 "Shares of consolidated companies in the group accounts"

 

  • Opinion on Draft DRS 13 "Notes and related persons"

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  • Opinion on Draft "Standards and rules for harmonizing core conduct of business rules for investor production" of the Forum of European Securities Commissions (FESCO) jointly with the Euro-Associations within the International Group of Treasures Associations (IGTA)

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  • Opinion on "Exposure Draft of Proposed Improvements to IAS" of the IASB

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  • Opinion on "Exposure Draft First-time Application of International Financial Reporting Standards" of the IASB

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  • Opinion on "Amendments to IAS 32, Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Instruments; Recognition and Measurement" of the IASB

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  • Opinion on IFRIC D3 "Determining whether an Arrangement contains a Lease"

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  • Opinion of the Workshop "Financial Accounting" on the Comment Letter of DRS concerning the IASB Discussion Paper "Management Commentary" (MC)

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  • Opinion of the Workshop "Financial Accounting" on "Questionnaire regarding the 'Analysis of Potential Impacts' of the Endorsement of IFRS 8" to the DRSC and EU-Commission from June 2007

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