Current Year

Consultations - Current Year


Open for Comment

[Comments are to be submitted to]

Title ASC's Comment
Due Date
Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures and its accompanying Basis for Conclusions 29 Oct 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
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/2021/8 Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17)
27 Aug 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 3 Sep 2021

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