Presentation

The assignment requires a presentation with specific formatting guidelines and the use of APA 6 referencing style.

Dr. Ingrun-Ulla Bartölke Head of Group Accounting VOLKSWAGEN AG D-38440 Wolfsburg  IFRS Foundation 7 Westferry Circus Canary Wharf London E14 4HD  Wolfsburg,

Dr. Ingrun-Ulla Bartölke Head of Group Accounting VOLKSWAGEN AG

Companies act

The Accounting Standards Board (ASB) of The Institute of Chartered Accountants of India (the ICAI) welcomes the Exposure Draft on ‘Onerous Contracts- Cost of fulfilling a contract’ (Proposed amendments to IAS 37, Provisions, Contingent Liabilities and Contingent Assets) and broadly agrees with the proposed clarifications.

Institute of Chartered Accountants of India

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'

The Child and Adolescent Learners and Learning Principles

The Israel Accounting Standard Board provided comments on the proposed amendments to IAS 37 in Exposure Draft ED/2018/2. The comments raised concerns about the contradiction with IAS 37's model and the measurement unit for assessing whether a contract is onerous.

Palawan State University

Comment on Exposure Draft ED/2018/2 - Onerous Contracts - Cost of Fulfilling a Contract - Proposed amendments to IAS 37

Grant Thornton International Ltd's response to the International Accounting Standards Board's Exposure Draft ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37)

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract

IFRS Foundation 7 Westferry Circus Canary Wharf London E14 4HD

English

This letter from the FRC provides views and observations on the proposed amendments to IAS 37 regarding onerous contracts and the cost of fulfilling a contract. The FRC expresses support for the main proposal and highlights the need for further clarification and research on the concept of costs in financial reporting.

Dr. Ingrun-Ulla Bartölke Head of Group Accounting VOLKSWAGEN AG

End of preview

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'

Comment on Exposure Draft ED/2018/2 - Onerous Contracts - Cost of Fulfilling a Contract - Proposed amendments to IAS 37

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract

IFRS Foundation 7 Westferry Circus Canary Wharf London E14 4HD

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37

From: To: Subject: Date:.

Dr. Ingrun-Ulla Bartölke Head of Group Accounting VOLKSWAGEN AG

End of preview

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'lg...

Comment on Exposure Draft ED/2018/2 - Onerous Contracts - Cost of Fulfilling a Contract - Proposed amendments to IAS 37lg...

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contractlg...

IFRS Foundation 7 Westferry Circus Canary Wharf London E14 4HDlg...

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37lg...

From: To: Subject: Date:.lg...

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'

Comment on Exposure Draft ED/2018/2 - Onerous Contracts - Cost of Fulfilling a Contract - Proposed amendments to IAS 37

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract

IFRS Foundation 7 Westferry Circus Canary Wharf London E14 4HD

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37

From: To: Subject: Date:.