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Thursday 17 April 2014

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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.

IASB projects - consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
Discussion Paper: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Discussion Paper 17 April 2014 17 October 2014

Yes

No

Exposure Draft Disclosure Initiative (Proposed amendments to IAS 1) Exposure Draft

情報要請
25 March 2014 23 July 2014

No

No

Request for Information: Post-implementation Review: IFRS 3 Business Combinations Request for Information

情報要請
January 2014 30 May 2014

No

No

IFRS Interpretations Committee and other consultation documents

 

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

Tentative agenda decisions open for comment in the IFRIC Update

 

Standard Topic Comment period deadline IFRIC Update
IAS 1 Presentation of Financial Statements Issues related to the application of IAS 1 14 April 2014 January 2014
IAS 12 Income Taxes Recognition and measurement of deferred tax assets when an entity is loss-making 14 April 2014 January 2014
IAS 12 Income Taxes Impact of an internal reorganisation on deferred tax amounts related to goodwill 14 April 2014 January 2014
IAS 12 Income Taxes Threshold of recognition of an asset in the situation in which the tax position is uncertain 14 April 2014 January 2014
IAS 16 Property, Plant and Equipment Disclosure of carrying amounts under the cost model 14 April 2014 January 2014
IAS 19 Employee Benefits Employee benefits plans with a guaranteed return on contributions or notional contributions 14 April 2014 January 2014
IAS 32 Financial Instruments: Presentation Accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor 14 April 2014 January 2014
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Measurement of liabilities arising from emission trading schemes 14 April 2014 January 2014
IFRS 11 Joint Arrangements Classification of joint arrangements 14 April 2014 January 2014
IFRS 3 Business Combinations Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement 14 April 2014 January 2014
IAS 1 Presentation of Financial Statements Disclosures requirements about assessment of going concern 9 June 2014 March 2014
IAS 12 Income Taxes Condensed statement of cash flows 9 June 2014 March 2014
IAS 39 Financial Instruments: Recognition and Measurement Classification of a hybrid financial instrument by the holder 9 June 2014 March 2014

 

*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

 

There are currently no IFRS Taxonomy documents open for comment.

 

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





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