Welcome to the website of the IFRS Foundation and the IASB

Friday 21 November 2014

Banner graphic

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.

IASB projects—consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
Discussion Paper Reporting the Financial Effects of Rate Regulation Discussion Paper

ディスカッション・ペーパー
17 September 2014  15 January 2015 

No

No

Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13) Exposure Draft

公開草案

Proyecto de Norma

Exposé-sondage
16 September 2014  16 January 2015 

No

No

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

Exposé-sondage

Proyecto de Norma

公開草案
20 August 2014 18 December 2014

No

No

Exposure Draft Investment Entities–Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) Exposure Draft

Exposé-sondage

Proyecto de Norma

情報要請
11 June 2014  15 September 2014 

No

No

Discussion Paper: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Discussion Paper

ディスカッション・ペーパー
17 April 2014 17 October 2014

Yes

No

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

情報要請

Exposé-sondage

Proyecto de Norma
25 March 2014 23 July 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 12 Income Taxes Selection of applicable tax rate for measurement of deferred tax relating to investment in associate 20 January 2015 November 2014
IAS 19 Employee Benefits Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy? 20 January 2015 November 2014
IAS 28 Investments in Associates and Joint Ventures Fund manager's significant influence over a fund 25 November 2014 September 2014
IAS 39 Financial Instruments: Recognition and Measurement Accounting for embedded foreign currency derivatives in host contracts 25 November 2014 September 2014
IFRS 10 Consolidated Financial Statements Single-asset, single lessee lease vehicles and the assessment of control under IFRS 10. In what circumstances does the lender or lessee consolidate? 20 January 2015 November 2014
IFRS 10 Consolidated Financial Statements Control of a structured entity by a junior lender 20 January 2015 November 2014
IFRS 11 Joint Arrangements Various implementation issues 20 January 2015 November 2014
IFRS 12 Disclosure of Interests in Other Entities Disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate 25 November 2014 September 2014 
IFRS 13 Fair Value Measurement The fair value hierarchy when third-party consensus prices are used 25 November 2014 September 2014 
IFRIC 21 Levies Levies raised on production property, plant and equipment 25 November 2014 September 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

 

Interim Release Topic Comment period deadline Taxonomy page
Proposed Interim Release 2 IFRS 15 Revenue from Contracts with Customers; and
Common Practice (transport and pharmaceuticals)
20 October 2014
Click here

 

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





Related information