Exposure Draft and comment letters—Annual Improvements to IFRS Standards 2014-2016 Cycle

The International Accounting Standards Board published the Exposure Draft Annual Improvements to IFRSs 2014-2016 Cycle on 19 November 2015.

This covers proposed amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 12 Disclosure of Interest in Other Entities and IAS 28 Investments in Associates and Joint Ventures.

The deadline for submitting comment letters on this Exposure Draft was 17 February 2016.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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