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, starting with the comment letter period which expires soonest.

 

Tentative agenda decision—Lease Term and Useful Life of Leasehold Improvements (IFRS 16 and IAS 16)

Comments due by 20 August 2019

Exposure Draft and comment letters—Annual Improvements to IFRS Standards 2018–2020 (IFRS 1)

Comments due by 20 August 2019

Exposure Draft and comment letters—Annual Improvements to IFRS Standards 2018–2020 (IAS 41)

Comments due by 20 August 2019

Exposure Draft and comment letters—Annual Improvements to IFRS Standards 2018–2020 (IFRS 16)

Comments due by 20 August 2019

Tentative agenda decision—Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets (IFRS 9)

Comments due by 20 August 2019

Tentative agenda decision—Subsequent Expenditure on Biological Assets (IAS 41)

Comments due by 20 August 2019

Tentative agenda decision—Compensation for Delays or Cancellations (IFRS 15)

Comments due by 20 August 2019

Tentative agenda decision—Presentation of Liabilities or Assets related to Uncertain Tax Treatments (IAS 1)

Comments due by 20 August 2019

Tentative agenda decision—Disclosure of Changes in Liabilities arising from Financing Activities (IAS 7)

Comments due by 20 August 2019

Tentative agenda decision—Lessee’s Incremental Borrowing Rate (IFRS 16)

Comments due by 20 August 2019

Exposure Draft and comment letters—Annual Improvements to IFRS Standards 2018–2020 (IFRS 9)

Comments due by 20 August 2019

Exposure Draft and comment letters—Amendments to IFRS 17

Comments due by 25 September 2019

Exposure Draft and comment letters—Reference to the Conceptual Framework (Amendments to IFRS 3)

Comments due by 27 September 2019

Draft Q&A and comment letters—2019 SME Implementation Group Draft Q&A Section 35, Issue 1

Comments due by 07 October 2019

Exposure Draft and comment letters—Deferred Tax related to Assets and Liabilities arising from a Single Transaction (IAS 12)

Comments due by 14 November 2019

Exposure Draft and comment letters—Disclosure of Accounting Policies (IAS 1 and IFRS Practice Statement 2)

Comments due by 29 November 2019

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