eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group...

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Transcript of eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group...

Page 1: eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group is the largest independent publicly listed pan-Asian life insurance group. The
Page 2: eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group is the largest independent publicly listed pan-Asian life insurance group. The
Page 3: eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group is the largest independent publicly listed pan-Asian life insurance group. The
Page 4: eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group is the largest independent publicly listed pan-Asian life insurance group. The
Page 5: eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group is the largest independent publicly listed pan-Asian life insurance group. The
Page 6: eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/14/14_1301_JinNielsenAIAGroup... · The AA Group is the largest independent publicly listed pan-Asian life insurance group. The

Hydra Québec - IFRSeifrs.ifrs.org/eifrs/comment_letters/2/2_226_LiseCroteauHydroQubec_0... · Hydra Québec September 5, ... transmission provider and distributor of electricity,

Hydra Québec - IFRSeifrs.ifrs.org/eifrs/comment_letters/2/2_226_LiseCroteauHydroQubec_0... · Hydra Québec September 5, ... transmission provider and distributor of electricity,

eifrs.ifrs.orgeifrs.ifrs.org/contracts/dispatch/78218_IFRS_9_FI_Hedge... · Web viewThis Implementation Guidance accompanies IFRS 9 Financial Instruments (Hedge Accounting and amendments

eifrs.ifrs.orgeifrs.ifrs.org/contracts/dispatch/78218_IFRS_9_FI_Hedge... · Web viewThis Implementation Guidance accompanies IFRS 9 Financial Instruments (Hedge Accounting and amendments

ASBJ Comment on IASB Impairment ED E - eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/20/20_1988_AtsushiKogasakaASBJ_0... · information as at each reporting date. However, our

ASBJ Comment on IASB Impairment ED E - eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/20/20_1988_AtsushiKogasakaASBJ_0... · information as at each reporting date. However, our

eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/8/8_494_MarkOmonaI…  · Web viewThe IASB has published this separate Microsoft Word® document for respondents to use ... IFRS

eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/8/8_494_MarkOmonaI…  · Web viewThe IASB has published this separate Microsoft Word® document for respondents to use ... IFRS

Decision-useful asset measurement and asset use: Evidence …eifrs.ifrs.org/eifrs/comment_letters/26/26_2952_Adrienna... · Decision-useful asset measurement and asset use: Evidence

Decision-useful asset measurement and asset use: Evidence …eifrs.ifrs.org/eifrs/comment_letters/26/26_2952_Adrienna... · Decision-useful asset measurement and asset use: Evidence

25 October 2013 Mr Hans Hoogervorst Chairman 30 Cannon …eifrs.ifrs.org/eifrs/comment_letters/25/25_2897_MicheleE... · The NZASB generally supports the proposals and encourages

25 October 2013 Mr Hans Hoogervorst Chairman 30 Cannon …eifrs.ifrs.org/eifrs/comment_letters/25/25_2897_MicheleE... · The NZASB generally supports the proposals and encourages

General Commentseifrs.ifrs.org/eifrs/comment_letters/24/24_2457_Paul... · Web viewWhilst the current ED contains improvements compared to the previous one, and has some justification

General Commentseifrs.ifrs.org/eifrs/comment_letters/24/24_2457_Paul... · Web viewWhilst the current ED contains improvements compared to the previous one, and has some justification

Statement of Investment Deposits Performance - IFRSeifrs.ifrs.org/eifrs/comment_letters/50/50_5680_ProfAhmadBadri... · Statement of Investment Deposits Performance: Improvement of

Statement of Investment Deposits Performance - IFRSeifrs.ifrs.org/eifrs/comment_letters/50/50_5680_ProfAhmadBadri... · Statement of Investment Deposits Performance: Improvement of

Response to the IASB’s DP/2013/1 A Review of the ...eifrs.ifrs.org/eifrs/comment_letters/27/27_3255_CarienvanMaourik... · 1 Response to the IASB’s DP/2013/1 A Review of the Conceptual

Response to the IASB’s DP/2013/1 A Review of the ...eifrs.ifrs.org/eifrs/comment_letters/27/27_3255_CarienvanMaourik... · 1 Response to the IASB’s DP/2013/1 A Review of the Conceptual

Majestic Realty Co. 13191 Crossroads Parkway North City …eifrs.ifrs.org/eifrs/comment_letters/24/24_11230_EdwardPRoskiJr... · Majestic Realty Co. 13191 Crossroads Parkway ... market

Majestic Realty Co. 13191 Crossroads Parkway North City …eifrs.ifrs.org/eifrs/comment_letters/24/24_11230_EdwardPRoskiJr... · Majestic Realty Co. 13191 Crossroads Parkway ... market

A Business Valuation Framework for Asset Measurementeifrs.ifrs.org/eifrs/comment_letters/27/27_3206_AdriennaHuffman... · A Business Valuation Framework for Asset Measurement ...

A Business Valuation Framework for Asset Measurementeifrs.ifrs.org/eifrs/comment_letters/27/27_3206_AdriennaHuffman... · A Business Valuation Framework for Asset Measurement ...

Response document for respondents - IFRSeifrs.ifrs.org/eifrs/comment_letters/8/8_415_MdlinaGrbinCECCARThe... · 1 Response document for respondents Instructions for completion The

Response document for respondents - IFRSeifrs.ifrs.org/eifrs/comment_letters/8/8_415_MdlinaGrbinCECCARThe... · 1 Response document for respondents Instructions for completion The

eifrs.ifrs.orgeifrs.ifrs.org/eifrs/.../8/...IFRSforSMEscomments.docx  · Web viewProject. International ... pending completion of its comprehensive financial instruments project

eifrs.ifrs.orgeifrs.ifrs.org/eifrs/.../8/...IFRSforSMEscomments.docx  · Web viewProject. International ... pending completion of its comprehensive financial instruments project

eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/25/25_3020_KimKushm... · Web viewThe Financial Reporting Executive Committee (FinREC) and the Insurance Expert Panel, both of the

eifrs.ifrs.orgeifrs.ifrs.org/eifrs/comment_letters/25/25_3020_KimKushm... · Web viewThe Financial Reporting Executive Committee (FinREC) and the Insurance Expert Panel, both of the

Value relevant asset measurement and asset use: Evidence ...eifrs.ifrs.org/eifrs/comment_letters/27/27_3206_AdriennaHuffman... · Value relevant asset measurement and asset use: Evidence

Value relevant asset measurement and asset use: Evidence ...eifrs.ifrs.org/eifrs/comment_letters/27/27_3206_AdriennaHuffman... · Value relevant asset measurement and asset use: Evidence

19 December 2013 Mr Hans Hoogervorst 30 Cannon Street …eifrs.ifrs.org/eifrs/comment_letters/27/27_3052_CliveBro... · accounting conventions, methods, ... accounting concepts and

19 December 2013 Mr Hans Hoogervorst 30 Cannon Street …eifrs.ifrs.org/eifrs/comment_letters/27/27_3052_CliveBro... · accounting conventions, methods, ... accounting concepts and

Issues arising from the IASB Discussion Paper “Fair Value …eifrs.ifrs.org/eifrs/comment_letters/27/27_3120_DavidOld... · Review of the Conceptual Framework for Financial ...

Issues arising from the IASB Discussion Paper “Fair Value …eifrs.ifrs.org/eifrs/comment_letters/27/27_3120_DavidOld... · Review of the Conceptual Framework for Financial ...

Main Commentseifrs.ifrs.org/eifrs/comment_letters/50/50_5817_RichardM…  · Web viewWe suggest that the word ... The CF is mainly to assist the IASB in setting standards but as

Main Commentseifrs.ifrs.org/eifrs/comment_letters/50/50_5817_RichardM…  · Web viewWe suggest that the word ... The CF is mainly to assist the IASB in setting standards but as

CA - IFRSeifrs.ifrs.org/eifrs/comment_letters/47/47_4908_MuhammadOwais... · Muhammad Owais Mukati, FCA Senior Manager Technical Services . ... do the proposed labels of elements

CA - IFRSeifrs.ifrs.org/eifrs/comment_letters/47/47_4908_MuhammadOwais... · Muhammad Owais Mukati, FCA Senior Manager Technical Services . ... do the proposed labels of elements

CNCOOP - OCO- SESCOOP - IFRSeifrs.ifrs.org/eifrs/comment_letters/27/27_3312_MrcioLopesdeFrei... · / CNCOOP - OCO- SESCOOP Ofício6/2014-GEMDC /PRESID Intcrnational Accounting Standards

CNCOOP - OCO- SESCOOP - IFRSeifrs.ifrs.org/eifrs/comment_letters/27/27_3312_MrcioLopesdeFrei... · / CNCOOP - OCO- SESCOOP Ofício6/2014-GEMDC /PRESID Intcrnational Accounting Standards