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Tuesday 16 September 2014

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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]
[audio recording]
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 16 September 2014  16 January 2015 



Exposure Draft Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) Exposure Draft 20 August 2014 18 December 2014



Exposure Draft Investment Entities–Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) Exposure Draft


Proyecto de Norma

11 June 2014  15 September 2014 



Discussion Paper: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Discussion Paper

17 April 2014 17 October 2014



Exposure Draft Disclosure Initiative (Proposed amendments to IAS 1) Exposure Draft



Proyecto de Norma
25 March 2014 23 July 2014



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 16 Property, Plant and Equipment and IAS 2 Inventories Accounting for proceeds and costs of testing on PPE 29 September 2014 July 2014
IAS 16 Property, Plant and Equipment and IAS 2 Inventories Core inventories 29 September 2014 July 2014 
IAS 21 The Effects of Changes in Foreign Exchange Rates Foreign exchange restrictions and hyperinflation 29 September 2014 July 2014
IAS 39 Financial Instruments: Recognition and Measurement Holder’s accounting for exchange of equity instruments 29 September 2014 July 2014
IFRS 12 Disclosure of Interests in Other Entities Disclosure of summarised financial information about material joint ventures and associates 29 September 2014 July 2014


*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
Proposed Interim Release 2 IFRS 15 Revenue from Contracts with Customers; and
Common Practice (transport and pharmaceuticals)
20 October 2014
Click here


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