Open for comment documents

At some key stages in our projects we publish documents which are open for public comment. These are usually in the form of discussion papers and exposure drafts, and the results of the feedback we receive will determine which direction the project will take. Please visit our Standard-setting page or our Due Process Handbook for more detailed information.

The below documents are currently open for comment. They are listed in date order.

 

Invitation to comment on Tentative Agenda Decision and comment letters—IFRS 9 Financial assets eligible for the election to present changes in fair value in other comprehensive income

Comments due by 05 July 2017

Invitation to comment on Exposure Draft and comment letters—Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)

Comments due by 31 July 2017

Invitation to comment on Tentative Agenda Decision and comment letters—IAS 38 Goods acquired for promotional activities

Comments due by 21 August 2017

Invitation to comment on Tentative Agenda Decision and comment letters—IFRS 3 Acquisition of a group of assets that does not constitute a business

Comments due by 21 August 2017

Invitation to comment on Tentative Agenda Decision and comment letters—IAS 28 Acquisition of an associate or joint venture from an entity under common control

Comments due by 21 August 2017

Invitation to comment on Tentative Agenda Decision and comment letters—IAS 37 Costs considered in assessing whether a contract is onerous

Comments due by 21 August 2017

Invitation to comment on Draft SMEIG Q&A 12.1

Comments due by 01 September 2017

Invitation to comment on Proposed IFRS Taxonomy Update 2017 and comment letters—IFRS 17 Insurance Contracts

Comments due by 18 September 2017

Invitation to comment on Request for information and comment letters—Post-implementation Review—IFRS 13 Fair Value Measurement

Comments due by 22 September 2017

Invitation to comment on Discussion Paper and comment letters—Disclosure Initiative—Principles of Disclosure

Comments due by 02 October 2017

Invitation to comment on Exposure Draft and comment letters—Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)

Comments due by 19 October 2017
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