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Exposure Draft 2021

 

Date Title
10 December 2021

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

(IFRS Interpretations Committee's comment due date is 8 February 2022)

Consultation ended
29 November 2021

Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)

 

with link to 

(IASB's comment due date is 28 March 2022)

 Consultation ended
22 November 2021 Invitation to Comment on IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)

 

with link to 

(IASB's comment due date is 21 March 2022)

Consultation ended
4 October 2021

Invitation to Comment on IASB Request for Information: Post-implementation Review of IFRS 9―Classification and Measurement 

with link to

(IASB's comment due date is 28 January 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 16 November 2021

Consultation ended
24 September 2021 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

 

with link to

(IFRS Interpretations Committee's comment due date is 25 November 2021)

Consultation ended
29 July 2021

Invitation to Comment on IASB Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)

 

with link to

(IASB's comment due date is 27 September 2021)


Consultation ended
 27 July 2021

Invitation to Comment on IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures

 

with link to

(IASB's comment due date is 31 January 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 4 November 2021.

 Consultation ended
21 June 2021

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

 

with link to 

 (IFRS Interpretations Committee's comment due date is 16 August 2021)

Consultation ended
31 May 2021

Invitation to Comment on IASB Exposure Draft ED/2021/6 Management Commentary

 

with link to 

(IASB's comment due date is 23 November 2021)

 Consultation ended
3 May 2021 Invitation to Comment on IFRS Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

 

with link to 

(IASB's comment due date is 29 July 2021)

Consultation ended
21 April 2021 Invitation to Comment on IASB Exposure Draft ED/2021/4 Lack of Exchangeability

 

with link to 

 

(IASB's comment due date is 1 September 2021)

Consultation ended
31 March 2021 

Invitation to Comment on IASB Request for Information Third Agenda Consultation

 

with link to

(IASB's comment due date is 27 September 2021)

 

Alternatively, if you do not have sufficient capacity or resources to submit a comment letter, you can still share your views by responding directly to the IASB using the IASB’s online survey.

Consultation ended
 29 March 2021

Invitation to Comment on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)

with link to

(IASB's comment due date extended to 12 January 2022) 

 Consultation ended
16 February 2021

Invitation to Comment on IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed Amendment to IFRS 16

 

with link to

(IASB's comment due date is 25 February 2021)

Consultation ended
29 January 2021

Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities

 

with link to

( IASB's comment due date extended to 30 July 2021)

 Consultation ended
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