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Comment Letters

2023

CRUF responds to IASB’s Exposure Draft on International Tax Reform – Pillar Two Model Rules

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2023

CRUF UK responds to FRC’s consultation on Audit Committee Standards

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2022

CRUF Japan responds to Sustainability Questionnaire from the International Ethics Standards Board for Accountants (IESBA)

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2022

CRUF responds to a consultation paper from EFRAG on on the first set of Draft EU Sustainability Reporting Standards

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2022

CRUF responds to a consultation paper from the International Sustainability Standards Board (ISSB) on general sustainability disclosures (IFRS S1) and climate-related disclosures (IFRS S2)

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2022

CRUF Canada responds to a consultation paper from the Independent Review Committee on Standard Setting in Canada

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2022

CRUF responds to the IASB’s Exposure Draft: Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7

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2022

CRUF responds to the UKEB’s [Draft] Endorsement Criteria Assessment: IFRS 17 Insurance Contracts

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2022

CRUF responds to the IASB’s Exposure Draft

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2021

CRUF responds to the IASB’s Exposure Draft on Management Commentary

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2021

CRUF UK responds to the FRC’s consultation on proposed revisions to the Audit Firm Governance Code

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2021

CRUF responds to the IASB’s Third Agenda Consultation

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2021

CRUF responds to the IASB’s Discussion Paper Business Combinations under Common Control

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2021

CRUF responds to the IFRS Foundation’s Exposure Draft relating to the proposed ISSB

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2021

CRUF responds to the BEIS consultation, ‘Restoring trust in audit and corporate governance’

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2021

CRUF responds to the IASB’s Post-implementation Review of IFRS 10, 11 and 12

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2021

CRUF responds to the IAASB’s Discussion Paper on Fraud and Going Concern in an Audit of Financial Statements

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2021

CRUF responds to the BEIS consultation on improving quality & value of financial information on the UK companies register

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2021

CRUF responds to the FRC’s consultation on proposals to revise ISA (UK) 240 (Updated January 2020) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

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2020

CRUF responds to the IFRS Foundation’s consultation on sustainability reporting

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2020

CRUF responds to EFRAG’s consultation on its draft endorsement advice on IFRS 17 insurance contracts

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2020

CRUF responds to the IASB’s Discussion Paper on business combinations – disclosures, goodwill and impairment

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2020

CRUF responds to the IASB’s Exposure Draft on general presentation and disclosure

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2020

CRUF responds to the IAASB’s Exposure Draft on proposed International Standard on Auditing

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2020

CRUF UK responds to the FCA’s consultation on proposals to enhance climate-related disclosures by listed issuers

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2020

CRUF Japan responds to the IIRC consultation on proposed revisions to the International Framework

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2020

CRUF responds to FRC re Technological Resources: using technology to enhance audit quality

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2020

CRUF letter to IASB re Covid-19-Related Rent Concessions proposed amendment to IFRS 16

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2019

CRUF letter to IASB re Disclosure of Accounting Policies

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2019

CRUF letter to BEIS re CMA recommendations on Statutory Audit Services

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2019

CRUF letter to Independent Review into the quality and effectiveness of audit

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2019

CRUF letter to IASB Discussion Paper re Financial Instruments with Characteristics of Equity

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2019

CRUF letter to FRC re Proposed Revisions to UK Auditing and Ethical Standards

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2019

CRUF letter to IASB re IFRS 17 Insurance Contracts

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2019

CRUF letter to IAASB on Extended External Reporting Assurance

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2019

CRUF letter to FRC Exposure Draft: Proposed International Standard on Auditing (UK) 570 (Revised) Going Concern

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2019

CRUF letter to IAASB Exposure Draft: International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

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2019

CRUF letter to FRC Discussion Paper, Business Reporting of Intangibles: Realistic Proposals

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2018

CRUF Japan letter to European Commission re Fitness check on the EU framework for public reporting by companies

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2018

CRUF letter to EFRAG re Equity Instruments – Impairment and recycling

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2018

CRUF Japan letter to JICPA re local audit standard on Key Audit Matters (in Japanese only)

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2018

CRUF letter to BEIS re Adoption and Endorsement of IFRS after EU Exit

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2017

CRUF letter to FRC re Improvements to Cash Flow

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2017

CRUF letter to EFRAG re Goodwill and Impairment

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2017

CRUF letter to EFRAG re IFRS 16 Leases Endorsement Advice

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2017

CRUF letter to IASB re Exposure Draft Improvement to IFRS 8

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2017

CRUF letter to IASB re IFRS 13 Fair Value

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2017

CRUF letter to IASB re Principles of Disclosure

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2016

CRUF letter to EFRAG re IFRS 16 Leases Endorsement

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2016

CRUF letter to ESMA re European Single Electronic Format Consultation

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2016

CRUF letter to FASB re Exposure Draft Simplifying the Accounting for Goodwill Impairment

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2016

CRUF letter to IASB re Agenda Consultation

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2016

CRUF letter to IASB re Applying IFRS 9 to IFRS 4

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2016

CRUF Canada letter to IASB on disclosures of financial and Non-Financial Information outside of the Financial Statements

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2015

CRUF letter to IASB re Trustees Review of Structure and Effectiveness

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2015

CRUF India Letter to SEBI re Concept paper for Issuance of Green Bonds in India

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2015

CRUF letter to JFSA re Japan’s Corporate Governance Code

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2015

CRUF letter to EFRAG re Endorsement of IFRS 9

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2015

CRUF letter to IASB re Conceptual Framework

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2015

CRUF letter to IASB re Disclosure Initiative Proposed Ammendment to IAS 7

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2015

CRUF letter to IASB re Classificiaton of Liabilities

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2015

CRUF letter to IASB re Effective date of IFRS 15

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2014

CRUF Global letter on Accounting for Dynamic Risk Management a Portfolio Revaluation Approach to Macro Hedging

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2014

CRUF letter to IIRC re Assurance on Integrated Reporting

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2014

CRUF Japan letter to the IASB re Conceptual Framework

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2014

CRUF letter to EFRAG on Goodwill Amortisation

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2014

CRUF response to ESMA re Guidelines on Adjusted Performance Measures

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2014

CRUF letter to FRC on the Proposed Revisions to the UK Corporate Governance Code 2014

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2014

CRUF letter to the IASB re Conceptual Framework

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2014

CRUF Global letter to IASB on IAS 1 Proposed Amendments

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2013

CRUF letter to Competition Commission on Statutory Audit Market Inquiry

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2013

CRUF Japan letter to the IASB re Equity Method Share of Other Net Asset Changes

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2013

CRUF Japan letter to the IASB re Financial Instruments Expected Credit Losses

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2013

CRUF Japan letter to the IASB re Insurance Contracts

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2013

CRUF Canada letter to the IASB re Leases Exposure Draft

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2013

CRUF letter to the IASB re Leases Exposure Draft

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2013

CRUF letter to the IASB re Proposed Amendments to IFRS 10 and IAS 28

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2013

CRUF Japan letter to the IASB re Clarification of Acceptable methods of Depreciation and Amortisation

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2013

CRUF letter to Mr Philippe Maystadt

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2012

CRUF letter to the FRC and EFRAG on Disclosure Framework

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2012

CRUF letter to Basel Committee re Definition of Capital Disclosure Requirements

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2012

CRUF letter to ESMA re Discussion on Materiality

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2012

CRUF letter to the IASB re Annual Improvements

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2012

CRUF letter to the IASB re Investment Entities

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2012

CRUF letter to the IASB re Revenue Recognition

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2012

CRUF letter to Parliamentary Commission on Banking Standards

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2012

CRUF letter to the FRC and EFRAG on Disclosure Framework

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2011

CRUF letter to the IASB re IFRS Future Strategy – Consultation Response

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2011

CRUF letter to the IASB and FASB re Effective Dates and Transition Exposure Draft

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2011

CRUF letter to the IASB re Agenda Consultation

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2011

CRUF letter to the IASB re Hedge Accounting Exposure Draft

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2011

CRUF letter to the IASB re IFRS Foundation Trustees’ Future Exposure Draft

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2010

CRUF letter to FASB re Financial Instruments

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2010

CRUF letter to the IASB re Financial Instruments Amortised Cost and Impairment

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2010

CRUF letter to the IASB re Pensions

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2010

CRUF letter to the IASB and FASB re Conceptual Framework for Financial Reporting

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2010

CRUF letter to the IASB and FASB re Insurance Contracts

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2010

CRUF letter to the IASB and FASB re Leases Exposure Draft

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2010

CRUF letter to the IASB and FASB re Revenue Recognition

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2009

CRUF letter to the IASB and FASB re Revenue Recognition

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2009

CRUF letter to the IASB and FASB re Insurance

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2009

CRUF letter to the IASB and FASB re Insurance

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2009

CRUF letter to the IASB and FASB re Revenue Recognition

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2009

CRUF letter to the IASB re Consolidations

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2009

CRUF letter to the IASB re Financial Instruments

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2009

CRUF letter to the IASB re Primary Financial Statements

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2009

CRUF letter to the IASB re Primary Financial Statements

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2009

CRUF letter to the IASB re Insurance

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2009

CRUF letter to the IASB re Constitution Review

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2008

CRUF letter to the IASB re IASCF Constitutional review

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2008

CRUF letter to the IASB re Conceptual Framework

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2008

CRUF letter to the IASB re Debt Equity

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2008

CRUF letter to the IASB re Earnings Per Share

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2008

CRUF letter re European Parliament Briefing

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2008

CRUF letter to the IASB re Pensions

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2008

CRUF letter to the IASB and FASB re Cash Flow

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2008

CRUF letter to the IASB and FASB re Cash Flow

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2007

CRUF letter to the Securities Exchange Commission

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2007

CRUF letter to EFRAG re Conceptual framework

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2007

CRUF letter to the IASB re Fair Value

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2007

CRUF letter to the IASB re Intangibles

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2007

CRUF letter to the IASB and FASB re Performance Reporting

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2007

CRUF letter to the IASB and FASB re Performance reporting

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2006

CRUF letter to the IASB re Conceptual Framework

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2006

CRUF letter to the IASB re Performance Reporting

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2006

CRUF letter to the IASB re Segmental Reporting

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2005

CRUF letter to the IASB re IFRS 3 Business Combinations

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