Consultations - Archives

Title ASC's Comment Due Date
Exposure Draft  ED/2014/4 (175 KB) 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 (487 KB) Reporting the Financial Effects of Rate Regulation 28 Nov 2014
Exposure Draft ED/2014/3 (182 KB) Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) 7 Nov 2014
Discussion Paper DP/2014/1 (878 KB) Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 5 Sep 2014
Exposure Draft ED/2014/2 (151 KB) Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) 1 Aug 2014
Exposure Draft ED/2014/1 (196 KB) Disclosure Initiative (Proposed amendments to IAS 1) 18 Jun 2014
Request for Information (RFI): Post-implementation Review: IFRS 3 Business Combinations (205 KB) 15 Apr 2014
Exposure Draft ED/2013/11 (161 KB) Annual Improvements to lFRSs 2012-2014 Cycle 7 Feb 2014
Exposure Draft ED/2013/10 (127 KB) Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) 10 Jan 2014

Exposure Draft ED/2013/9 (356 KB) Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities; Basis for Conclusions

3 Jan 2014
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