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Thursday 02 July 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]
IAS 19 and IFRIC 14 Exposure Draft and Comment letters  Exposure Draft


18 June 2015 19 October 2015

No

No

Conceptual Framework Exposure Draft and Comment letters  Exposure Draft

公開草案

28 May 2015 26 October 2015

No

 
Updating References Exposure Draft and Comment letters  Exposure Draft

Proyecto de Norma

公開草案
28 May 2015 26 October 2015

No

 

No

 
Exposure Draft Effective Date of IFRS 15 (Proposed amendments to IFRS 15)              
Exposure Draft

Exposé-sondage

Proyecto de Norma

公開草案
19 May 2015 3 July 2015

No

 

No

 
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

 

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
 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Should an entity assume continuation of a minimum funding requirement for contributions relating to future service? 2 June 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 Upate 1
2015 Amendments to the IFRS for SMEs 17 August 2015
Taxonomy Update 1 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.





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