ASC's Submissions - Current Year ASC's Submissions Submission Date ASC's comment letter on ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1) 29 May 2020 ASC's comment letter on ED/2020/1 Interest Rate Benchmark Reform—Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) 22 May 2020 ASC's comment letter on ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) 8 May 2020 If you do not already have Adobe Reader, please download the software for free here:[pdf]