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Friday 01 July 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]
Proposed amendments to the IFRS Foundation Constitution Exposure Draft
10 June 2016
15 September 2016

n/a

n/a

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]
Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments 
to IFRS 3 and IFRS 11)
Exposure draft 28 June 2016 31 October 2016 n/a n/a

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
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
IFRIC 12 Service Concession Arrangements
Accounting for service concession arrangements for which the infrastructure is leased
25 July 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



 

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