Provisions - Targeted Improvements to IAS 37

Active
Exposure draft consultation
Rasmus Sommer

EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025

04-01 Issues paper on how the IASB should deal with the feedback receieved in response to ED on provisions.pdf
04-02_asaf_ageda_paper_ap1_exposure_draft_feedback_asaf_cover_paper_asaf_july.pdf
04-03_asaf_agenda_paper_ap1_provisions_feedback_-_overview_asaf_july.pdf
04-04_asaf_agenda_paper_ap1a_provisions_feedback_-_present_obligation_criterion_-_overall_asaf_july.pdf
04-05_asaf_agenda_paper_ap1b_provisions_feedback_-_present_obligation_-_past-event_asaf_july.pdf
04-06_asaf_agenda_paper_ap1c_provisions_feedback_-_present_obligation_-_other_requirements_asaf_july.pdf
04-07_asaf_agenda_paper_ap1d_provisions_feedback_-_costs_to_include_asaf_july.pdf
04-08_asaf_agenda_paper_ap1e_provisions_feedback_-_discount_rates_asaf_july.pdf
04-09_asaf_agenda_paper_ap1f_provisions_feedback_-_other_matters_asaf_july.pdf

EFRAG FRB Physical Meeting- 27 March 2025

09-01 Cover Note - Provisions - FRB 25-03-27.pdf
09-02a Draft final comment letter - FRB 25-03-27.pdf
09-02b Draft final comment letter changes marked - EFRAG FRB 25-03-27.pdf

EFRAG FR TEG Webcast Meeting 11 March 2025

04-01 Cover Note - Provisions - FR TEG 25-03-11.pdf
04-02 Analysis of comment letters and input from outreach realted to EFRAG DCL on ED - FR TEG 25-03-11.pdf
04-03 (a) Draft final comment letter - FR TEG 25-03-11.pdf
04-03 (b) - Draft - Final Comment Letter Track changes - FR TEG 25-03-11.pdf

EFRAG FRB Webcast Meeting 27 February 2025

08-01- Cover Note - Provisions - EFRAG FRB 25-02-27.pdf
08-02- Issues Paper Comparing Provisions ED with US GAAP - EFRAG FRB 25-02-27 .pdf

EFRAG FR TEG Physical Meeting 12 February 2025

09-01- Issues paper on initial input from outreach FR TEG 25-02-12.pdf

EFRAG FR TEG Physical Meeting - 2 December 2024

04-01 Cover note - Provisions - Targeted Improvements - EFRAG FR TEG - 2024-12-02.pdf
04-02 Draft Comment Letter on Provisions ED.pdf

EFRAG FR TEG Webcast Meeting 13 September 2024

07-01 - Provisions - Targeted improvements - Cover note - EFRAG FR TEG - 2024-09-13.pdf
07-02 - Provisions - Targeted improvements - Outlined draft comment letter - EFRAG FR TEG - 2024-09-13.pdf
07-03 - Provisions - Targeted improvements - Tentative IASB decisions to date - EFRAG FR TEG - 2024-09-13.pdf

EFRAG FRB Webcast Meeting 17 July 2024

08-01 Issues paper on feedback received for EFRAG FRB 17 July 2024 meeting.pdf

EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

05-01 Issues Paper on the IASBs tentatively decided proposals on provisions.pdf
05-02 ASAF Paper AP3_Provisions_ASAF_July.pdf
05-03 ASAF Paper AP3A Provisions - Present obligation recognition criterion_ASAF_July.pdf
05-04 ASAF Paper AP3B Provisions - Threshold-triggered costs_ASAF_July.pdf
05-06 ASAF Paper AP3C Provisions - Discount rates - application guidance_ASAF_July.pdf
05-07 ASAF Paper AP3D Provisions - Discount rates - disclosure requirements_ASAF_July.pdf
05-08 ASAF Paper AP3E Provisions - Indicative drafting - IAS 37_ASAF_July.pdf
05-09 ASAF Paper AP3F Provisions - Indicative drafting - decision tree_ASAF_July.pdf