Consultations - Archives

Title ASC's Comment Due Date
Exposure Draft ED/2017/6 (193 KB) Definition of Material  (Proposed amendments to IAS 1 and IAS 8) 1 Dec 2017
Exposure Draft  ED/2017/5 (173 KB)  Accounting Policies and Accounting Estimates  (Proposed amendments to IAS 8) 1 Dec 2017
Exposure Draft  ED/2017/4 (176 KB)  Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) 4 Sep 2017
Request for Information:  Post-implementation Review (229 KB) –IFRS 13 Fair Value Measurement (229 KB) 11 Aug 2017
IFRS for SMEs Draft Q&A (56 KB) 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 (550 KB)  Disclosure Initiative – Principles of Disclosure 31 Jul 2017
Exposure Draft  ED/2017/2 (206 KB)  Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) 26 May 2017
Exposure Draft  ED/2017/3 (240 KB)  Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) 11 May 2017
Exposure Draft  ED/2017/1 (185 KB)  Annual Improvements to IFRSs (2015-2017 Cycle) 3 Mar 2017
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