ASC's Submissions - Archives ASC's Submission Submission Date ASC's comment letter on the Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging 20 Nov 2014 ASC's comment letter on the Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) 15 Sep 2014 ASC's comment letter on the Exposure Draft ED/2014/1 Disclosure Initiative (Proposed amendments to IAS 1) 23 Jul 2014 ASC's comment letter on the Request for Information (RFI/PIR/IFRS3): Post-implementation Review: IFRS 3 Business Combinations 10 Jun 2014 ASC's comment letter on the Exposure Draft ED/2013/11 Annual Improvements to lFRSs 2012-2014 Cycle 17 Mar 2014 ASC's comment letter on the Exposure Draft ED/2013/10 Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) 14 Feb 2014 ASC's comment letter on the Exposure Draft ED/2013/9 Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities 17 Mar 2014 If you do not already have Adobe Reader, please download the software for free here:[pdf]