Global Standards for the world economy

Sunday 19 February 2017

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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


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

Annual Improvements to
IFRS Standards 2015-2017


Exposure Draft 12 January 2017 12 April 2017
IFRS® 基準の年次改善 2015-2017年サイクル 公開草案 12 January 2017 コメント期限:2017年4月12日
Améliorations annuelles des normes IFRS® Cycle 2015–2017 Exposé-sondage 12 January 2017 Date limite de réception des commentaires : le 12 avril 2017
Mejoras Anuales a las Normas NIIF® Ciclo 2015–2017 Proyecto de Norma 12 January 2017 Recepción de comentarios hasta el 12 de abril de 2017

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 10 Consolidated Financial Statements
Investment entities and subsidiaries 27 January 2017
IAS 28 Investments in Associates and Joint Ventures Fund manager's assessment of significant influence
Commodity Loans  

 

[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

Proposed Taxonomy Update 3

Common Practice (agriculture, leisure, franchises, retail and financial institutions)
 15 February 2017

 

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



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