Welcome to the website of the IFRS Foundation and the IASB

Friday 25 July 2014

Banner graphic

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


Proyecto de Norma

11 June 2014  15 September 2014 



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

17 April 2014 17 October 2014



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



Proyecto de Norma
25 March 2014 23 July 2014



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

January 2014 30 May 2014



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 Disclosures requirements about assessment of going concern 9 June 2014 March 2014
IAS 12 Income Taxes Recognition of deferred tax for a single asset in a corporate wrapper 9 June 2014 March 2014
IAS 34 Interim Financial Reporting 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.

Related information