Consultations - Archives


Title ASC's Comment
Due Date
Exposure Draft ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13) 28 Nov 2014
Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation 28 Nov 2014
Exposure Draft ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) 7 Nov 2014
Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 5 Sep 2014
Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) 1 Aug 2014
Exposure Draft ED/2014/1 Disclosure Initiative (Proposed amendments to IAS 1) 18 Jun 2014
Request for Information (RFI): Post-implementation Review: IFRS 3 Business Combinations 15 Apr 2014
Exposure Draft ED/2013/11 Annual Improvements to lFRSs 2012-2014 Cycle 7 Feb 2014
Exposure Draft ED/2013/10 Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) 10 Jan 2014

Exposure Draft ED/2013/9 Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities; Basis for Conclusions

3 Jan 2014






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

Last updated on 6 April 2015