Uitgebrachte commentaren
De Raad voor de Jaarverslaggeving levert, rechtstreeks of in reactie op conceptcommentaren van EFRAG, commentaar op Discussion Papers, Exposure Drafts en andere “due process” documenten van de IASB. De meest recente commentaarbrieven die de RJ de afgelopen jaren heeft verstuurd, vindt u hieronder.
Commentaar aan EFRAG in 2024:
- RJ-EFRAG 632 C DASB commentletter on Climate-related and other uncertainties in the financial statements_web.pdf PDF 414,62 kB
- RJ-EFRAG 631 C DASB commentletter on DCL contracts for renewable electricity_web.pdf PDF 160,9 kB
- RJ-EFRAG 630 E DASB commentletter EFRAG_Business Combinations_Disclosures Goodwill and Impairment_final_web.pdf PDF 336,87 kB
- RJ-EFRAG 626 C DASB commentletter on EFRAGs DCL FICE-web.pdf PDF 180,37 kB
- RJ-EFRAG 627D DASB commentletter on EFRAG survey PIR IFRS 16_web.pdf PDF 387,01 kB
- DASB Commentletter on EFRAG Public Consultation VSME LSME ED 2024_web.pdf PDF 246,15 kB
- DASB Comments survey EFRAG ED VSME consultation 21 mei 2024.pdf PDF 380,48 kB
- DASB Comments survey EFRAG ED LSME consultation 21 mei 2024.pdf PDF 415,91 kB
Commentaar aan EFRAG - 2023 en eerder
- RJ_EFRAG 621 D DASB comment letter DP Variable Considerations_web.pdf PDF 271,66 kB
- RJ_EFRAG 623 B DASB Commentletter on ED2023_2 Amendments to the classification and measurement of financial instruments_web.pdf PDF 197,25 kB
- RJ-EFRAG 621 B DASB commentletter on ED 2023_1 International Tax Reform - Pillar Two Model Rules_web.pdf PDF 570,04 kB
2022
- RJ-EFRAG 620 B DASB commentletter on PIR IFRS 15 Revenue from Contracts with Customers_web.pdf PDF 181,66 kB
- RJ-EFRAG 619 DASB Commentletter on EFRAG Draft ESRS EDs _web.pdf PDF 202,92 kB
- RJ-EFRAG 618 F DASB Commentletter on Better information on intangibles.pdf PDF 239,82 kB
- RJ-EFRAG 618 A DASB Concerns and suggestions for improvement with respect to the draft ESRS_web.pdf PDF 141,73 kB
- RJ-EFRAG 617 D DASB Commentletter ED Non-current liabilities with covenants_web.pdf PDF 280,63 kB
- RJ-EFRAG 616 D DASB commentletter on ED Supplier Finance Arrangements_web.pdf PDF 248,43 kB
- RJ-EFRAG 615 A DASB Response on EFRAG IFRS 17 9 comparative information_web.pdf PDF 177,61 kB
- RJ-EFRAG 614 B DASB commentletter ED Subsidiaries without Public Accountability_Disclosures_web.pdf PDF 224,23 kB
2021
- RJ-EFRAG 614 A DASB Commentletter on ED Disclosure Requirements in IFRS Standards - A Pilot Approach_web.pdf PDF 323,34 kB
- RJ-EFRAG 613 C DASB commentletter on Management Commentary_web.pdf PDF 194 kB
- RJ-EFRAG 610 A DASB response to EFRAG Consultation Paper Due Process Procedures_web.pdf PDF 139,82 kB
- RJ-EFRAG 609 B DASB response to EFRAG Consultation on IASB Agenda and EFRAG Research Agenda plus attachements_web.pdf PDF 326,19 kB
- RJ-EFRAG 608 C DASB Commentletter ED Regulatory Assets and Liabilities_web.pdf PDF 249,58 kB
- RJ-EFRAG 603 E DASB Commentletter on DP Business Combinations under Common Control_web.pdf PDF 310,59 kB
- RJ-EFRAG 607 C DASB Commentletter DP Accounting for Crypto Assets Holder and Issuer Perspective_webb.pdf PDF 251,98 kB
- RJ-EFRAG 604 DASB Commentletter on ED sale and leaseback_web.pdf PDF 173,03 kB
- RJ-EFRAG 603 DASB Commentletter on ED COVID 19-related rent concessions_web.pdf PDF 144,5 kB
- RJ-EFRAG 602 B DASB comment on EFRAG assessments on IFRS 17_web.pdf PDF 126,24 kB
2019
- RJ-EFRAG 597 B DASB comment letter on IAS 12_web.pdf PDF 266,99 kB
- RJ-EFRAG 594 B DASB comment on ED IFRS 17 comment letter EFRAG_web.pdf PDF 213,28 kB
- RJ-EFRAG 593 A DASB comment on Annual Improvements_web.pdf PDF 126,67 kB
- RJ-EFRAG 593 E DASB comment on asset return policies_web.pdf PDF 211,46 kB
- RJ-EFRAG 592 A DASB on DCL due process.pdf PDF 362,81 kB
- RJ-EFRAG 590 C DASB comment on DP Non-Exchange Transfers_web.pdf PDF 119,81 kB
- RJ-EFRAG 589 comment letter Onerous Contracts IAS 37 (website).pdf PDF 291,77 kB
2018
- DASB comment on DCL Definition of material.pdf PDF 142,05 kB
- DASB comment on EFRAG DP Equity instruments impairment and recycling.pdf PDF 272,97 kB
- DASB comment on EFRAG DP Goodwill impairment testing.pdf PDF 253,67 kB
- RJ-EFRAG 588 E DASB Response to EFRAG Questions to Constituents FICE.pdf PDF 426,29 kB
- DASB cover letter response EC Fitness check .pdf PDF 689,75 kB
- Contribution Fitness check.pdf PDF 318,15 kB
Commentaar aan de IASB - 2023 en eerder
- RJ-IASB DASB 512 B DASB commentletter on ED Annual Improvements Volume 11_web.pdf PDF 142,19 kB
- RJ_IASB 511 A DASB commentletter ED 20232 Amendments to the Classification and Measurement of Financial Instruments_web.pdf PDF 187,87 kB
- RJ-IASB 510 C DASB commentletter ED 2023 International Tax Reform - Pillar Two Model Rules_web.pdf PDF 424,57 kB
2022
- RJ-ISSB 510 DASB Commentletter on ED S1 and S2_web.pdf PDF 127,8 kB
- RJ-IASB 509 F DASB Commentletter on ED Non-current liabilities with covenants_web.pdf PDF 208,11 kB
- RJ-IASB 508 F DASB commentletter on ED Supplier Finance Arrangements_web.pdf PDF 186,43 kB
- RJ-IASB 507 E DASB comment letter ED Subsidiaries without Public Accountability_Disclosures_web.pdf PDF 199,81 kB
2021
- RJ-IASB 504 E DASB Commentletter on ED Disclosure Requirements in IFRS Standards - A Pilot Approach_web.pdf PDF 320,34 kB
- RJ-IASB 506 E DASB Commentletter on Management Commentary_web.pdf PDF 144,8 kB
- RJ-IASB 503 B DASB response on Request for Information Third Agenda Consultation_web.pdf PDF 136,93 kB
- RJ-IASB 503 B Appendix 1.pdf PDF 204,49 kB
- RJ-IASB 501 A DASB Commentletter on ED Regulatory Assets and Liabilities_web.pdf PDF 313,42 kB
- RJ-IASB 502 E DASB commentletter on ED IFRS Foundation Proposed Amendements to Consitution_web.pdf PDF 214,95 kB
- RJ-IASB 499 D DASB commentletter on DP Business Combinations under Common Control_web.pdf PDF 241,75 kB
- RJ-IASB 497 B DASBcomment letter on ED Sale and leaseback_web.pdf PDF 272,44 kB
2020
- RJ-IASB 496 J DASB comment on IFRS Foundation Consultation Paper on Sustainability Reporting_web.pdf PDF 306,91 kB
- RJ-IASB 494 D DASB comment on IASB - DP Goodwill_Impairment_web.pdf PDF 319,87 kB
- RJ-IASB 493 C DASB comment on IBOR Phase 2_web.pdf PDF 224,68 kB
- RJ-IASB 492 I DASB comment Letter on ED General Presentation and Disclosures_web.pdf PDF 266,99 kB
2019
- RJ-IASB 491 C DASB commentletter on IAS 12_web.pdf PDF 164,64 kB
- RJ-IASB 490 B DASB comment on Disclosure of Accounting Policies_web.pdf PDF 185,05 kB
- RJ-IASB 487 C DASB comment on ED IFRS 17_web.pdf PDF 205,43 kB
- RJ-IASB 486 A DASB comment on Annual improvements_web.pdf PDF 123,5 kB
- RJ-IASB 485 B DASB comment on due process_web.pdf PDF 176,57 kB
- RJ-IASB 482 DASB comment Onerous Contracts website.pdf PDF 542,24 kB
Overig commentaar - 2023 en eerder
- RJ-Div 6072 D RJ reactie concept implementatiebesluit richtlijn duurzaamheidsrapportering_web.pdf PDF 338,36 kB
- RJ-Div 6067 C Reactie RJ consultatie wetsvoorstel implementatie EU richtlijn duurzaamheidsrapportering.pdf PDF 121,87 kB
- RJ-CSR 11 B DASB Commentletter to EC consultation Delegated Act Draft ESRS _web.pdf PDF 173,66 kB
- RJ-ISSB 512 DASB response ISSB consultation agenda priorities_web.pdf PDF 725,8 kB
2020
- RJ-Richtl 660 stuk 31 B Commentaarbrief RJ tbv ministerie OCW vereenvoudiging bekostiging PO_web.pdf PDF 152,27 kB
- DASB Feedback Statement Proposal EU CSRD.pdf PDF 209,3 kB
- RJ reactie op Eumedion Green Paper Non-Financial Reporting.pdf PDF 147,79 kB
- Commentaarbrief Regeling jaarverantwoording WMG_web.pdf PDF 265,73 kB