Welcome to the website of the IFRS Foundation and the IASB

Sunday 30 August 2015

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.

IFRS Foundation consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
IFRS Foundation Trustees’ Review of Structure and Effectiveness Request for Views

意見募集
7 July 2015 30 November 2015

No

No

IASB consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
2015 Agenda Consultation Request for Views

意見募集
11 August 2015 31 December 2015

No

No

IASB projects consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
Effective Date of Amendments to IFRS 10 and IAS 28 Exposure Draft and Comment letters  Exposure Draft

Exposé-sondage

公開草案
10 August 2015 9 October 2015

No

No

IAS 19 and IFRIC 14 Exposure Draft and Comment letters  Exposure Draft

公開草案

Exposé-sondage

Proyecto de Norma
18 June 2015 19 October 2015

No

No

Conceptual Framework Exposure Draft and Comment letters  Exposure Draft

Proyecto de Norma

公開草案

Exposé-sondage

28 May 2015 26 October 2015

No

 
Updating References Exposure Draft and Comment letters  Exposure Draft

Proyecto de Norma

公開草案

Exposé-sondage

28 May 2015 26 October 2015

No

 

No

 
Clarifications to IFRS 15 Exposure Draft and Comment letters  Exposure Draft

公開草案
30 July 2015 28 October 2015

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 2 Inventories Should interest be accreted on prepayments in long-term supply contracts? 28 September 2015
IAS 12 Income Taxes Recognition of deferred taxes for the effect of exchange rate changes on the tax basis of non-current assets through profit or loss 28 September 2015

 

*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 Taxonomy page
Proposed Taxonomy Update 1
2015 Amendments to the IFRS for SMEs 17 August 2015
Taxonomy Update 1 to the IFRS Taxonomy 2015  
Proposed Taxonomy Update 2
Common Practice 30 October 2015
Taxonomy Update 2 to the IFRS Taxonomy 2015  

 

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


/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }