Global Standards for the world economy

Wednesday 23 August 2017

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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.

IFRS Foundation consultation documents

 

Document title Document type Publication date Comment deadline



IASB projects consultation documents


Document title Document type Publication date Comment deadline
Improvements to IFRS 8 Operating Segments
(Proposed amendments to IFRS 8 and IAS 34) 
Exposure Draft 29 March 2017 31 July 2017
IFRS第8号「事業セグメント」の改善 IFRS第8号及びIAS第34号の修正案 公開草案 29 March 2017 コメント期限:2017年7月31日
Mejoras a la NIIF 8 Segmentos de Operación (Modificaciones propuestas a las NIIF 8 y NIC 34) Proyecto de Norma 29 marzo 2017 Recepción de comentarios hasta el 31 de julio de 2017
Améliorations d’IFRS 8 Secteurs opérationnels (projet de modification d’IFRS 8 et d’IAS 34) Exposé-sondage 02 Mai 2017 Date limite de réception des commentaires : le 31 juillet 2017

Document title Document type Publication date Comment deadline
Prepayment Features with Negative Compensation (Proposed amendments to
IFRS 9)
Exposure Draft 21 April 2017 24 May 2017
Características de Cancelación Anticipada con Compensación Negativa (Modificaciones propuestas a la NIIF 9) Proyecto de Norma 21 April 2017 Recepción de comentarios hasta el 24 de mayo de 2017
Clauses de remboursement anticipé prévoyant une compensation négative
(projet de modification
d’IFRS 9)
Exposé-sondage 21 April 2017 Date limite de réception des commentaires : le 24 mai 2017
負の補償を伴う期限前償還要素 IFRS第9号の修正案 公開草案 21 April 2017 コメント期限:2017年5月24日

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Disclosure Initiative—Principles of Disclosure Discussion Paper 30 March 2017 2 October 2017
開示に関する取組み ―
開示原則
ディスカッション・ペーパー 30 March 2017 コメント期限:2017年10月2日

Document title Document type Publication date Comment deadline
Post-implementation Review—IFRS 13 Fair Value Measurement Request for information 25 May 2017 22 September 2017

IFRS Interpretations Committee and other consultation documents

 

Document title Document type Publication date Comment deadline Snapshot
[high level summary]
Podcast
[audio recording]



 

 

 

Tentative agenda decisions open for comment in the IFRIC Update

 

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.

 

Standard Topic Comment period deadline IFRIC
Update
IFRS 9 Financial Instruments Financial assets eligible for the election to present changes in fair value in other comprehensive income 5 July 2017

 

[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

 


Taxonomy Update Topic Comment period deadline
Proposed IFRS Taxonomy Update 2017 IFRS 17 Insurance Contracts
 18 September 2017

 

Please note that to submit comment letters online you must be an eIFRS Basic user. Registration is free and can be done here.



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