Consultation responses

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Filter: Accounting

  • 18 Jun 2019

    AFME Response to IASB’s ED/2019/1 Interest Rate Benchmark Reform - Proposed amendments to IFRS 9 and IAS 39 (920 kb)

  • 3 Apr 2019

    IASB Project IBOR Reform and its Effects on Financial Reporting. AFME encourages the IASB to accelerate work on “Phase II” accounting issues arising from the Reform. (623 kb)

  • 10 Mar 2019

    IASB Project IBOR Reform and its Effects on Financial Reporting. AFME comments on proposed amendments to IFRS Standards aiming to address financial reporting issues that may arise leading up to IBOR reform. (506 kb)

  • 4 Jan 2019

    AFME response to the International Accounting Standards Board’s Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity (1.53 mb)

  • 19 Jul 2018

    AFME response to the March 2018 IASB Exposure Draft (ED/2018/1) entitled “Accounting Policy Changes - Proposed amendments to IAS 8” (152 kb)

  • 19 Jul 2018

    AFME response to the March 2018 European Commission consultation “Fitness check on the EU framework for public reporting by companies” (292 kb)

  • 1 Jun 2018

    AFME response to the April 2018 EFRAG Research Agenda Consultation (155 kb)

  • 25 May 2018

    AFME response to the March 2018 EFRAG Discussion Paper “Equity Instruments – Impairment and Recycling” (204 kb)

  • 2 Oct 2017

    AFME response to the October 2017 IASB Discussion Paper on entitled “Disclosure Initiative – Principles of Disclosure” (660 kb)

  • 22 Sep 2017

    AFME response to the September 2017 IASB Post-Implementation Review of IFRS 13 “Fair Value Measurement” (396 kb)

  • 24 May 2017

    AFME response to the 2017 IASB Exposure Draft on “Prepayment Features with Negative Compensation – Proposed amendments to IFRS 9" (495 kb)

  • 31 Oct 2016

    AFME response to the October 2016 IASB ED on “Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)” (198 kb)

  • 26 Oct 2016

    AFME response to the October 2016 EBA Consultation on Draft Guidelines for credit institutions’ credit risk management practices and accounting for expected credit losses (577 kb)

  • 26 Oct 2016

    AFME’s response to the 2016 EBA consultation on Draft guidelines for credit institutions credit risk management practices (577 kb)

  • 30 Mar 2016

    AFME response to the March 2016 consultation on the Draft Implementing Technical Standard on Prudent Valuation (642 kb)

  • 5 Feb 2016

    AFME response to the February 2016 consultation on the IFRIC tentative agenda decision on Financial Instruments: Presentation – Offsetting and Cash Pooling (131 kb)

  • 19 Jan 2016

    AFME response to the January 2016 consultation on the IFRIC Interpretation on Uncertainty over Income Tax Treatments (158 kb)

  • 23 Dec 2015

    AFME response to the IASB Request for Views: 2015 Agenda Consultation (431 kb)

  • 1 Jun 2015

    AFME response to the 2015 European Commission consultation on the impact of International Financial Reporting Standards (IFRS) in the EU (160 kb)

  • 25 Jun 2013

    AFME Response to European Commission Green Paper Consultation on LT Investment (697 kb)

  • 27 Mar 2013

    AFME comment letter on IASB ED/2012/4 Classification & Measurement: Limited Amendments to IFRS 9 (481 kb)

  • 22 Mar 2013

    AFME position paper on EU audit reform proposals (85 kb)

  • 15 Mar 2013

    AFME letter to UK Competition Commission on Statutory Audit Services Market Investigation - Provisional findings & possible remedies from audit investigation (58 kb)

  • 27 Feb 2013

    AFME/EBF letter to Council of Ministers on Mandatory audit firm rotation (163 kb)

  • 18 Feb 2013

    AFME comment on IASB ED/2012/2 - Annual improvements to IFRS 2011-2013 cycle (438 kb)

  • 31 Oct 2012

    AFME letter to Cypriot Permanent Representation to EU on Transparency Directive amendment proposals Com (2011) 6835 final: country-by-country reporting (55 kb)

  • 31 Oct 2012

    AFME letter to DG Market on Transparency Directive amendment proposals - Com (2011) 6835 final: country-by-country reporting (55 kb)

  • 3 Oct 2012

    AFME response to the IASB ED/2011/4 - Investment entities (60 kb)

  • 28 Sep 2012

    AFME response to draft IFRIC interpretation (D1/2012/2): Put options written on non-controlling interests (76 kb)

  • 24 Aug 2012

    AFME response to draft IFRIC interpretation (D1/2012/1): Levies charged by public authorities on entities that operate in a specific market (56 kb)

  • 24 Aug 2012

    AFME response to IASB ED/2012/1 - Annual improvements to IFRSs 2010-2012 cycle (94 kb)

  • 22 Mar 2012

    AFME response to IASB ED Revenue from Contracts with Customers (126 kb)

  • 21 Feb 2012

    AFME response to ESMA Materiality CP (125 kb)

  • 21 Feb 2012

    AFME Letter to EFRAG re: ESMA Materiality CP (67 kb)

  • 4 Jan 2012

    AFME response to proposals to reform the Financial Reporting Council (82 kb)

  • 30 Nov 2011

    AFME response to the IASB agenda consultation (74 kb)

  • 24 Aug 2011

    AFME comment on EFRAG's January 2011 Discussion Paper: Considering the Effects of Accounting Standards (159 kb)

  • 27 Apr 2011

    AFME response to IASB's 28 January Exposure Draft ED/20011/1 (160 kb)

  • 21 Apr 2011

    AFME response to IASB's October 2010 FRED: The Future of Financial Reporting in the UK and Republic of Ireland (139 kb)

  • 6 Apr 2011

    AFME response to Consultative Report on the Review of the Governance of the IFRS Foundation (118 kb)

  • 5 Apr 2011

    AFME response to IASB Supplement to ED/2009/12 (77 kb)

  • 24 Feb 2011

    AFME response to IASB Consultation on Trustees' Strategy Review (67 kb)

  • 31 Jan 2011

    AFME response to IASB Request for Views on Effective Dates & Transition Methods (136 kb)

  • 23 Sep 2010

    AFME response to European Financial Reporting Advisory Group Consultation on Proactive Work (24 kb)

  • 23 Sep 2010

    AFME response to IASB Exposure Draft ED/2010/5: (17 kb)

  • 6 Sep 2010

    AFME response to FVM Uncertainty Disclosure ED (62 kb)

  • 6 Sep 2010

    AFME ACC response to Defined Benefit Plans ED (31 kb)

  • 20 Jul 2010

    AFME response to the IASB's 11 May Exposure Draft ED/2010/04: (63 kb)

  • 29 Jun 2010

    AFME IASB Exposure Draft ED/2009/12 (46 kb)

  • 28 Sep 2009

    AFME ISDA Response to IASB Exposure Draft ED/2009/5: (110 kb)

  • 14 Sep 2009

    AFME ISDA Response to IASB Exposure Draft ED/2009/7 (86 kb)

  • 14 Sep 2009

    AFME LIBA Response to IASB Exposure Draft ED/2009/7 (9 kb)

  • 1 Sep 2009

    AFME ISDA Response to IASB Discussion Paper DP/2009/2 (48 kb)

  • 1 Sep 2009

    AFME LIBA Response to IASB Discussion Paper DP/2009/2 (8 kb)

  • 1 Sep 2009

    AFME LIBA Response to IASB Request for Information ('Expected Loss Model') (26 kb)