Open for Comment

Title ASC's Comment Due Date

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Comment Period Closed

Title ASC's Comment Due Date
Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) 1 Dec 2017
Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) 1 Dec 2017
Exposure Draft ED/2017/4 Property, Plant and EquipmentProceeds before Intended Use (Proposed amendments to IAS 16) 4 Sep 2017
Request for Information: Post-implementation Review–IFRS 13 Fair Value Measurement 11 Aug 2017
IFRS for SMEs Draft Q&A Accounting for financial guarantees in parent's separate financial statements (Section 12 Other Financial Instrument Issues, Issue 1) 4 Aug 2017
Discussion Paper DP/2017/1 Disclosure InitiativePrinciples of Disclosure 31 Jul 2017
Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) 26 May 2017
Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) 11 May 2017
Exposure Draft ED/2017/1 Annual Improvements to IFRSs (2015-2017 Cycle) 3 Mar 2017








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Last updated on 15 September 2017

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