Consultations and Submissions - Archives

Title ASC's Comment
Due Date
ASC's Comment Letter

Draft Q&A Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments

Draft Q&A Section 30 Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary

20 Dec 2011
Comment Letter - Draft Q&A Sect 11 & 30.pdf
Exposure Draft ED2011/5 Government loans – Proposed amendments to IFRS 1 25 Nov 2011
Final Comment Letter_Government Loans.pdf

Draft Q&A Section 3, Issue 3 – Prescription of the format of financial statements by local regulation

Draft Q&A Section 3, Issue 2 – Departure from a principle in the IFRS for SMEs

Draft Q&A Section 3, Issue 1 – Jurisdiction requires fallback to full IFRSs

Draft Q&A General, Issue 2 – Interpretation of ‘undue cost or effort’ and ‘impracticable’

Draft Q&A General, Issue 1 – Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued

28 Oct 2011
EFRAG Discussion Paper on Considering the Effects of Accounting Standards - ASC Comment Letter on EFRAG DP (Considering the Effects of Accounting Standards).pdf
ED Investment Entities 28 Oct 2011
Final Comment Letter_Investment Entities.pdf
Request for Views: IASB Agenda Consultation 2011 16 Sept 2011
ED Mandatory Effective Date of IFRS 9 26 Aug 2011
Final ASC comment letter on ED Mandatory Effective Date of IFRS 9.pdf
ED Improvements to IFRSs 19 Aug 2011
ASC comment letter on ED Improvements to IFRSs.pdf
Report of the Trustees’ Strategy Review – IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade 03 Jun 2011
Singapore ASC - Comment letter on Trustees' Strategy Review.pdf
Draft Q&A – Captive Insurance Subsidiaries
Draft Q&A – Interpretation of “Traded in a Public Market”
Draft Q&A - Investment Funds With Only a Few Participants
16 May 2011
IFRS for SME Comment Letter (final) - 15 Jun 2011.pdf
Draft Q&A – Use of the IFRS for SMEs in Parent’s Separate Financial Statements - Comment letter (Q&A IFRS for SMEs).pdf
Consultative Report on the Review of the IFRS Foundation’s Governance 06 Mar 2011
Singapore ASC - Comment letter on Monitoring Board's review of IFRS Foundation's governance.pdf
Offsetting Financial Assets and Financial Liabilities 04 Mar 2011
Final Comment Letter - Offsetting.pdf
Supplement to ED Financial Instruments: Impairment 25 Feb 2011
Comment letter on SD Impairment of Financial Instruments (Final).pdf
ED Hedge Accounting
Basis for Conclusions and Illustrative Examples
31 Jan 2011
ED Hedge Accounting - final comment letter.pdf

If you do not already have Adobe Reader or Microsoft Word, please download the software for free here:[pdf].

Last updated on 31 October 2014