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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.

Find out more about how comment letters are important in supporting our work.

The below documents are currently open for comment. The list includes both IFRS Accounting and IFRS Sustainability projects (where relevant) and are listed in date order, starting with the comment letter period which expires soonest.

Closed consultations

All comment letters for closed consultations are available through their respective project pages.

Comment letters which predate our project pages are available from our comment letter archive, as they are not available from the completed project page.

If you cannot find what you are looking for, please contact us.