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Saturday 18 April 2015

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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.

IASB projects—consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
Exposure Draft Classification of Liabilities (Proposed amendments to IAS 1)  Exposure Draft

公開草案

Exposé-sondage

Proyecto de Norma
10 February 2015 10 June 2015

No

 

No

 
Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7) Exposure Draft

公開草案

Exposé-sondage

Proyecto de Norma
18 December 2014 17 April 2015

No

No

Exposure Draft Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) Exposure Draft

公開草案

Exposé-sondage

Proyecto de Norma
25 November 2014 25 March 2015 

No

No

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

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 24 Related Party Disclosures Definition of close members of the family of a person 7 April 2015 January 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

 

Interim Release Topic Comment period deadline Taxonomy page


 

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Related information