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Tuesday 09 February 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 Snapshot
[high level summary]
Podcast
[audio recording]
Invitation to comment on the IFRS Taxonomy™ Due Process

Invitation to comment


4 November 2015 3 February 2016

No

No

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 Snapshot
[high level summary]
Podcast
[audio recording]
Insurance Contracts Exposure Draft and Comment letters  Exposure Draft (ED/2015/11)

公開草案

Proyecto de Norma

Exposé-sondage
9 December 2015 8 February 2016
IFRS Practice Statement Application of Materiality to Financial Statements Exposure Draft and Comment letters  Exposure Draft (ED/2015/8)

公開草案
28 October 2015 26 February 2016

IFRS Interpretations Committee and other consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]
Annual Improvements to IFRSs
2014-2016 Cycle

Exposure Draft and Comment Letters
Exposure Draft (ED/2015/11)

Exposé-sondage

Proyecto de Norma
19 November 2015 17 February 2016

No

No

Transfers of Investment Property
Proposed amendment to IAS 40

Exposure Draft and Comment Letters
Exposure Draft (ED/2015/9)

Exposé-sondage

Proyecto de Norma

公開草案
19 November 2015 18 March 2016

No

No

Uncertainty over Income Tax Treatments
Draft IFRIC Interpretation and Comment Letters
Draft Interpretation (DI/2015/1)

IFRIC 解釈指針案

Proyecto Interpretación

Projet d’interprétation
21 October 2015 19 January 2016

No

No

Foreign Currency Transactions and Advance Consideration
Draft IFRIC Interpretation and Comment Letters
Draft Interpretation (DI/2015/2)

IFRIC 解釈指針案

Proyecto Interpretación

Projet d’interprétation
21 October 2015 19 January 2016

No

No

 

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
IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement Derecognition of modified financial assets 21 January 2016
IFRS 9 Financial Instruments Determining hedge effectiveness for net investment hedges 21 January 2016
IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets Variable payments for asset purchases 21 January 2016
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Accounting for recoverable cash payments 21 January 2016
IAS 32 Financial Instruments: Presentation Offsetting and cash pooling 21 January 2016
IAS 36 Impairment of Assets Recoverable amount and carrying amount of a cash-generating unit 21 January 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
Proposed Taxonomy Update 3
IFRS Taxonomy 2015 - IFRS 16 Leases Taxonomy/2016/1
21 March 2016

 

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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