Consultations - Archives

Title ASC's Comment Due Date
Exposure Draft  ED/2015/8 (220 KB)  IFRS Practice Statement: Application of Materiality to Financial Statements 31 Dec 2015
Draft IFRIC Interpretation  DI/2015/1 (174 KB)  Uncertainty over Income Tax Treatments 20 Nov 2015
Draft IFRIC Interpretation  DI/2015/2 (177 KB)  Foreign Currency Transactions and Advance Consideration 20 Nov 2015
Request for Views (399 KB): 2015 Agenda Consultation 30 Oct 2015
Exposure Draft  ED/2015/7 (119 KB)  Effective Date of Amendments to IFRS 10 and IAS 28 15 Sep 2015
Exposure Draft  ED/2015/6 (369 KB) Clarifications to IFRS 15 11 Sep 2015
Request for Views (484 KB) : Trustee' Review of Structure and Effectiveness 31 Aug 2015
Exposure Draft  ED/2015/5 (182 KB)  Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan 14 Aug 2015
Exposure Draft  ED/2015/4 (175 KB)  Updating References to the Conceptual Framework 14 Aug 2015
Exposure Draft  ED/2015/3 (402 KB)  Conceptual Framework for Financial Reporting
Basis for Conclusions (530 KB) on Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting
14 Aug 2015
Exposure Draft  ED/2015/2 (150 KB) Effective Date of IFRS 15 (Proposed amendments to IFRS 15) 5 Jun 2015
Exposure Draft ED/2015/1 (124 KB) Classification of Liabilities (Proposed amendments to IAS 1) 24 Apr 2015
Exposure Draft  ED/2014/6 (151 KB) Disclosure Initiative (Proposed amendments to IAS 7) 6 Mar 2015
Exposure Draft ED/2014/5 (147 KB) Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) 6 Feb 2015
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