Comment Letters

2019

CRUF letter to IASB re IFRS 17 Insurance Contracts

2019

CRUF letter to BEIS re CMA recommendations on Statutory Audit Services

2019

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

2019

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

2019

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

2019

CRUF letter to IAASB on Extended External Reporting Assurance

2019

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

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

2019

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

2018

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

2018

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

2018

CRUF letter to EFRAG re Equity Instruments – Impairment and recycling

2018

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

2017

CRUF letter to FRC re Improvements to Cash Flow

2017

CRUF letter to EFRAG re Goodwill and Impairment

2017

CRUF letter to EFRAG re IFRS 16 Leases Endorsement Advice

2017

CRUF letter to IASB re Exposure Draft Improvement to IFRS 8

2017

CRUF letter to IASB re IFRS 13 Fair Value

2017

CRUF letter to IASB re Principles of Disclosure

2016

CRUF letter to EFRAG re IFRS 16 Leases Endorsement

2016

CRUF letter to ESMA re European Single Electronic Format Consultation

2016

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

2016

CRUF letter to IASB re Agenda Consultation

2016

CRUF letter to IASB re Applying IFRS 9 to IFRS 4

2016

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

2015

CRUF letter to IASB re Effective date of IFRS 15

2015

CRUF letter to IASB re Trustees Review of Structure and Effectiveness

2015

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

2015

CRUF letter to JFSA re Japan’s Corporate Governance Code

2015

CRUF letter to EFRAG re Endorsement of IFRS 9

2015

CRUF letter to IASB re Conceptual Framework

2015

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

2015

CRUF letter to IASB re Classificiaton of Liabilities

2014

CRUF Japan letter to the IASB re Conceptual Framework

2014

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

2014

CRUF letter to IIRC re Assurance on Integrated Reporting

2014

CRUF letter to EFRAG on Goodwill Amortisation

2014

CRUF response to ESMA re Guidelines on Adjusted Performance Measures

2014

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

2014

CRUF letter to the IASB re Conceptual Framework

2014

CRUF Global letter to IASB on IAS 1 Proposed Amendments

2013

CRUF letter to Mr Philippe Maystadt

2013

CRUF letter to Competition Commission on Statutory Audit Market Inquiry

2013

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

2013

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

2013

CRUF Japan letter to the IASB re Insurance Contracts

2013

CRUF Canada letter to the IASB re Leases Exposure Draft

2013

CRUF letter to the IASB re Leases Exposure Draft

2013

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

2013

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

2012

CRUF letter to the FRC and EFRAG on Disclosure Framework

2012

CRUF letter to Basel Committee re Definition of Capital Disclosure Requirements

2012

CRUF letter to ESMA re Discussion on Materiality

2012

CRUF letter to the IASB re Annual Improvements

2012

CRUF letter to the IASB re Investment Entities

2012

CRUF letter to the IASB re Revenue Recognition

2012

CRUF letter to Parliamentary Commission on Banking Standards

2012

CRUF letter to the FRC and EFRAG on Disclosure Framework

2011

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

2011

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

2011

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

2011

CRUF letter to the IASB re Agenda Consultation

2011

CRUF letter to the IASB re Hedge Accounting Exposure Draft

2010

CRUF letter to FASB re Financial Instruments

2010

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

2010

CRUF letter to the IASB re Pensions

2010

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

2010

CRUF letter to the IASB and FASB re Insurance Contracts

2010

CRUF letter to the IASB and FASB re Leases Exposure Draft

2010

CRUF letter to the IASB and FASB re Revenue Recognition

2009

CRUF letter to the IASB and FASB re Revenue Recognition

2009

CRUF letter to the IASB and FASB re Revenue Recognition

2009

CRUF letter to the IASB and FASB re Insurance

2009

CRUF letter to the IASB and FASB re Insurance

2009

CRUF letter to the IASB re Constitution Review

2009

CRUF letter to the IASB re Consolidations

2009

CRUF letter to the IASB re Financial Instruments

2009

CRUF letter to the IASB re Primary Financial Statements

2009

CRUF letter to the IASB re Primary Financial Statements

2009

CRUF letter to the IASB re Insurance

2008

CRUF letter to the IASB and FASB re Cash Flow

2008

CRUF letter to the IASB re IASCF Constitutional review

2008

CRUF letter to the IASB re Conceptual Framework

2008

CRUF letter to the IASB re Debt Equity

2008

CRUF letter to the IASB re Earnings Per Share

2008

CRUF letter re European Parliament Briefing

2008

CRUF letter to the IASB re Pensions

2008

CRUF letter to the IASB and FASB re Cash Flow

2007

CRUF letter to the Securities Exchange Commission

2007

CRUF letter to EFRAG re Conceptual framework

2007

CRUF letter to the IASB re Fair Value

2007

CRUF letter to the IASB re Intangibles

2007

CRUF letter to the IASB and FASB re Performance Reporting

2007

CRUF letter to the IASB and FASB re Performance reporting

2006

CRUF letter to the IASB re Conceptual Framework

2006

CRUF letter to the IASB re Performance Reporting

2006

CRUF letter to the IASB re Segmental Reporting

2005

CRUF letter to the IASB re IFRS 3 Business Combinations

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