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Friday 29 July 2016

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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
Proposed amendments to the IFRS Foundation Constitution Exposure Draft
10 June 2016
15 September 2016
体制とその有効性についての評議員会のレビュー: IFRS財団定款の修正案 公開草案 10 June 2016 コメント募集期限:2016年9月15日

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
Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments 
to IFRS 3 and IFRS 11)
Exposure draft 28 June 2016 31 October 2016
事業の定義及び従来保有していた持分の会計処理 IFRS第3号及びIFRS第11号の修正案
公開草案 28 June 2016 コメント期限:2016年10月31日
Definición de un Negocio y Contabilización de Participaciones Mantenidas Anteriormente
(Modificaciones propuestas a las NIIF 3 y NIIF 11)
Proyecta de Norma 28 Junio de 2016 31 de octubre de 2016

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
IAS 12 Income Taxes Expected manner of recovery of indefinite life intangible assets when measuring deferred tax 21 September 2016

 

[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



 

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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