Financial Reporting
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:
Please click here to read the archives.
| Date | Title | Comments due by |
|---|---|---|
| 21 June 2021 |
Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions
with link to
|
23 July 2021 |
| 31 May 2021 |
Invitation to Comment on IASB Exposure Draft ED/2021/6 Management Commentary
with link to (IASB's comment due date is 23 November 2021) |
8 October 2021 |
| 3 May 2021 |
with link to (IASB's comment due date is 29 July 2021) |
2 July 2021 |
| 21 April 2021 |
Invitation to Comment on IASB Exposure Draft ED/2021/4 Lack of Exchangeability
with link to
(IASB's comment due date is 1 September 2021) |
30 July 2021 |
| 31 March 2021 |
Invitation to Comment on IASB Request for Information Third Agenda Consultation
with link to (IASB's comment due date is 27 September 2021)
Alternatively, if you do not have sufficient capacity or resources to submit a comment letter, you can still share your views by responding directly to the IASB using the IASB’s online survey. |
10 August 2021 |
| 29 March 2021 |
with link to (IASB's comment due date extended to 12 January 2022) |
Comment due date extended to 26 November 2021 |
| 29 January 2021 |
Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
with link to
( IASB's comment due date extended to 30 July 2021) |
Comment due date extended to 30 June 2021 |
|
8 December 2020 |
Invitation to Comment on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control
with link to
(IASB's comment due date is 1 September 2021)
As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 11 May 2021. |
5 July 2021 |
|
Comments may be sent by mail, fax or email to:
Standard Setting Department |
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