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Friday 27 May 2016

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Open for comment

Open to Comment


Consultation documents open for comment


This page lists all documents that are currently open for comment, in order of comment deadline (earliest first).  Click on the links below to jump to the right section or scroll down.

IFRS Foundation consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]




 

 

IASB consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
       

 

 

IASB projects consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]





IFRS Interpretations Committee and other consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]




 

 

 

Tentative agenda decisions open for comment in the IFRIC Update

 

The Interpretations Committee reviewed the following matters and tentatively decided that they should not be added to its agenda. Comments to tentative agenda decisions should be emailed to ifric@ifrs.org. Correspondence will be placed on the public record unless the writer requests confidentiality, supported by good reason, such as commercial confidence

 

Standard Topic Comment period deadline IFRIC Update
IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement
Fees and costs included in the ‘10 per cent’ test for the purpose of derecognition
25 July 2016
May 2016
IFRS 11 Joint Arrangements
Remeasurement of previously held interests—loss of control transactions
6 June 2016
March 2016
IAS 32 Financial Instruments: Presentation
Accounting for a written put option over non-controlling interests to be settled by a variable number of the parent's shares
25 July 2016
May 2016
IFRIC 12 Service Concession Arrangements
Accounting for service concession arrangements for which the infrastructure is leased
25 July 2016
May 2016

 

*This list of the tentative agenda decisions open for comment can also be found on the Work In Progress tab on the 'Activities of the Interpretations Committee' page.

IFRS Taxonomy consultation documents

 

Taxonomy Update Topic Comment period deadline



 

Please note that to submit comment letters online you must be an eIFRS Basic user. Registration is free and can be done here.





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