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2014

Date
Subject
18 December 2014

Institute comments on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)

 

- Comment letters received

11 November 2014

Institute comments on IASB Discussion Paper of Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging

 

- Comment letters received

15 September 2014

Institute comments on IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)

 

- Comment letters received

22 July 2014

Institute comments on IASB Exposure Draft of Disclosure Initiative (Proposed amendments to IAS1 )

 

Comment letters received

30 May 2014

Institute comments on IASB Request for Information of Post-Implementation Review: IFRS 3 Business Combinations

 

- Comment letters received 

13 March 2014

Institute comments on IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle 

 

- Comment letters received

7 March 2014 Institute letter to IASB on proposed amendments to paragraph 4(a)(iv) of IFRS 10: Request to broaden the discussion beyond the impact of the investment entities amendment and to consider deleting this condition
3 March 2014

Institute comments on IASB Exposure Draft of Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)

 

- Comment letters received

3 February 2014

Institute comments on IASB Exposure Draft of  Equity Method in Separate Financial Statements (Proposed amendments to IAS 27)

 

- Comment letters received

14 January 2014

Institute comments on IASB Discussion Paper of A Review of the Conceptual Framework for Financial Reporting

 

- Comment letters received