Current Year

Consultations - Current Year


Open for Comment

[Comments are to be submitted to]

Title ASC's Comment
Due Date
Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21)
21 Jun 2021
Request for Information: Third Agenda Consultation 9 Jul 2021
Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) and its accompanying Basis for Conclusions
23 Jul 2021

Comment Period Closed

Title ASC's Comment
Due Date
Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)
18 Feb 2021
Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)
19 Feb 2021
Request for Information: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities 12 Mar 2021
Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
31 Mar 2021
Discussion Paper DP/2020/2 Business Combinations under Common Control 31 May 2021

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