| Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) | 28 January 2022
(Closed)
| |
| Exposure Draft ED/2021/9 Non-current Liabilities with Covenants Proposed amendments to IAS 1 | 28 January 2022
(Closed)
| |
| IASB Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement | 3 December 2021
(Closed)
| |
| Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17) | 31 August 2021
(Closed)
| Comment letter on Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17) |
| Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures | 10 December 2021
(Closed)
| |
| Exposure Draft ED/2021/6
Management Commentary Basis for Conclusions: Management Commentary
| 1 October 2021
(Closed)
| |
| Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21) | 30 July 2021
(Closed) | Comment letter on Lack of Exchangeability (Proposed amendments to IAS 21) |
| Exposure Draft ED/2021/3
Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) Snapshot: Disclosure Requirements in IFRS Standards—A Pilot Approach Basis for Conclusions: Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) | 17 September 2021
(Closed)
| Comment letter on Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) |
| Request for Information: Third Agenda Consultation | 27 August 2021
(Closed)
| Comment letter on Request for Information: Third Agenda Consultation |
| Exposure Draft ED/2021/1
Regulatory Assets and Regulatory Liabilities Illustrative Examples: Regulatory Assets and Regulatory Liabilities Basis of Conclusions: Regulatory Assets and Regulatory Liabilities | 11 June 2021
(Closed)
| |
| IASB Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements & IFRS 12 Disclosure of Interests in Other Entities | 23 April 2021
(Closed) | Comment letter on IASB Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements & IFRS 12 Disclosure of Interests in Other Entities |
| Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16) | 19 February 2021
(Closed)
| Comment letter on Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16) |
| Discussion Paper DP/2020/2 Business Combinations under Common Control | 15 June 2021
(Closed) | Comment letter on Business Combinations under Common Control |
| Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendments to IFRS 16) | 19 February 2021
(Closed)
| Comment letter on Lease Liability in a Sale and Leaseback (Proposed amendments to IFRS 16) |
| Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current (Deferral of Effective Date) (Proposed amendment to IAS 1) | 18 May 2020
(Closed) | Comment letter on Classification of Liabilities as Current or Non-current (Deferral of Effective Date) (Proposed amendment to IAS 1) |
Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions
(Proposed amendment to IFRS 16) | 30 April 2020
(Closed) | Comment letter on Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) |
Exposure Draft ED/2020/1 Interest Rate Benchmark Reform - Phase 2
(Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) | 8 May 2020
(Closed) | Comment letter on Interest Rate Benchmark Reform - Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) |
| Discussion Paper DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment | 15 September 2020
(Closed) | Comment Letter on Business Combinations – Disclosures, Goodwill and Impairment |
| Exposure Draft ED/2019/7 General Presentation and Disclosures
Illustrative Examples: General Presentation and Disclosures | 31 March 2020
(Closed) | Comment Letter on General Presentation and Disclosures |
| Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) | 11 October 2019 (Closed) | Comment Letter on Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) |
| Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) | 20 September 2019 (Closed) | Comment Letter on Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) |
| Exposure Draft ED/2019/4 Amendments to IFRS 17 | 26 July 2019 (Closed) | Comment Letter on Amendments to IFRS 17 |
| Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3)
| 5 August 2019 (Closed) | Comment Letter on Reference to the Conceptual Framework (Proposed amendments to IFRS 3) |
| Exposure Draft ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020 | 9 July 2019 (Closed)
| Comment Letter on Annual Improvements to IFRS 2018-2020 |
| Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) | 24 May 2019 (Closed) | Comment Letter on Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) |
| Draft IFRIC Interpretation Tentative agenda decision—Over time transfer of constructed good | - | Comment Letter on Tentative agenda decision—Over time transfer of constructed good |
| Exposure Draft ED/2018/2 Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37) | 8 February 2019 (Closed) | Comment Letter on Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37) |
| Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity | 5 October 2018 (Closed)
| |
| Exposure Draft ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) | 31 May 2018 (Closed) | Comment Letter on Accounting Policy Changes (Proposed amendments to IAS 8) |
| Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) | 4 December 2017 (Closed) | Comment Letter on Definition of Material (Proposed amendments to IAS 1 and IAS 8) |
| Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) | 4 December 2017 (Closed) | Comment Letter on Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) |
| Exposure Draft ED/2017/4 Property, Plant and Equipment–Proceeds before Intended Use (Proposed amendments to IAS 16) | 4 September 2017 (Closed) | Comment Letter on Property, Plant and Equipment–Proceeds before Intended Use (Proposed amendments to IAS 16) |
| Post-implementation Review—IFRS 13 Fair Value Measurement | 18 August 2017 (Closed) | - |
| Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure | 7 August 2017 (Closed) | - |
| Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) | 5 June 2017 (Closed) | Comment Letter on Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) |
| Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) | 12 May 2017 (Closed) | - |
| Exposure Draft ED/2017/1 Annual Improvements to IFRS® Standards 2015–2017 Cycle | 17 February 2017 (Closed)
| Comment Letter on Annual Improvements to IFRS® Standards 2015–2017 Cycle |
| Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) | 2 September 2016 (Closed)
| Comment Letter on Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) |
| Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4) | 11 January 2016 (Closed)
| Comment Letter on Applying IFRS 9 with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4) |
| Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle | 4 January 2016 (Closed)
| Comment Letter on Annual Improvements to IFRSs 2014-2016 Cycle |
| Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40) | 1 February 2016 (Closed)
| Comment Letter on Transfers of Investment Property (Proposed amendment to IAS 40) |
| Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements | 11 January 2016 (Closed)
| Comment Letter on IFRS Practice Statement: Application of Materiality to Financial Statements |
| Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration | 27 November 2015 (Closed)
| Comment Letter on DI/2015/2 Foreign Currency Transactions and Advance Consideration |
| Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments | 27 November 2015 (Closed)
| Comment Letter on DI/2015/1 Uncertainty over Income Tax Treatments |
| Request for Views on IASB 2015 Agenda Consultation | 6 November 2015 (Closed)
| Comment Letter on Views on 2015 Agenda Consultation |
| Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 | 15 September 2015 (Closed)
| Comment letter on Effective Date of Amendments to IFRS 10 and IAS 28 |
| Exposure Draft ED/2015/6 Clarifications to IFRS 15 | 11 September 2015 (Closed)
| Comment letter on Clarifications to IFRS 15 |
| Exposure Draft ED/2015/4 Updating References to the Conceptual Framework | 31 August 2015 (Closed)
| - |
| Exposure Draft ED/2015/4 Updating References to the Conceptual Framework | 31 August 2015 (Closed)
| - |
| Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting | 31 August 2015 (Closed)
| Comment letter on Conceptual Framework for Financial Reporting |
| Exposure Draft ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15) | 19 June 2015 (Closed)
| Comment letter on Effective Date of IFRS 15 (Proposed amendments to IFRS 15) |
Exposure Draft ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1)
| 1 May 2015 (Closed)
| Comment letter on Classification of Liabilities (Proposed amendments to IAS 1) |
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