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      2012

      Date
      Subject
      21 December 2012 Institute comments on IFRS 9 Chapter 6 Hedge Accounting Review Draft
      18 December 2012

      Institute comments on IVSC Discussion Paper Valuation of Trade Related Property

       

      - Comment letters received

      12 December 2012 Institute comment on IFRS Foundation Invitation to Comment on Proposal to Establish an Accounting Standards Advisory Forum
      30 November 2012 Institute comment on IASB Request for Information on Comprehensive Review of the IFRS for SMEs
      16 November 2012

      Institute comments on IASB Request for Information of Post-implementation Review: IFRS 8 Operating Segments

       

      - Comment letter received

      13 November 2012

      Institute comments on IVSC Discussion Paper of Valuations in the Extractive Industries

       

      - Comment letters received

      16 October 2012

      Institute comments on IFRS Interpretations Committee Exposure Draft of Put Options Written on Non-Controlling Interests

       

      - Comment letters received

      4 October 2012 Institute comments on IFRS Foundation Constitution – Drafting Review:  Separating the roles of the IASB Chair and the Executive Director
      5 September 2012

      Institute comments on IFRS Interpretations Committee Exposure Draft of Levies Charged by Public Authorities on Entities that Operate in a Specific Market

       

      - Comment letters received

      5 September 2012

      Institute comments on IFRS Foundation Invitation to Comment on Foundation Due Process Handbook

       

      - Comment letters received

      5 September 2012

      Institute comments on IASB Exposure Draft of Proposed Improvements to IFRSs (Fifth Set)

       

      - Comment letters received

      21 March 2012

      Institute comments on IASB Exposure Draft of Transition Guidance (Proposed amendments to IFRS 10)

       

      - Comment letters received

      13 March 2012

      Institute comments on IASB Exposure Draft of Revenue from Contracts with Customers (as issued in November 2011) – FASB File reference No. 2011-230

       

      - Comment letters received

      30 January 2012

      Institute comments on SME Implementation Group Draft Question and Answers on
      Draft Q&A (Section 30, Issue 1) –  Recycling of cumulative exchange differences on disposal of a subsidiary
      Draft Q&A (Section 11, Issue 1) – Fallback of IFRS 9 Financial Instruments

      10 January 2012

      Institute comments on IASB Exposure Draft of Investment Entities

       

      - Comment letters received

      5 January 2012

      Institute comments on IASB Exposure Draft of Government Loans (Proposed amendments to IFRS 1)

       

      - Comment letters received

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