Comment letter - Exposure Draft ED 2022/S1: IFRS S1 General Requirements for Disclosure of Sustainability-Related Financial Information and ED/2022/S2: IFRS S2 Climate-Related Disclosures

Comment letter - Exposure Draft ED/2021/10 – Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7

Comment letter - Exposure Draft ED/2021/7 - Subsidiaries without Public Accountability: Disclosures

Request for Information  – Post-implementation Review – IFRS 9 Financial Instruments: Classification and Measurement 

Exposure Draft ED/2021/4 – Lack of Exchangeability

Discussion paper DP/2020/2 – Business Combinations under Common Control

Comment letter - Exposure Draft ED/2021/3 - Disclosure requirements in IFRS Standards – A Pilot Approach

Comment letter - Exposure Draft ED/2020/4: Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16

Comment letter - Exposure Draft ED/2021/2 – COVID-19 Rent Concessions – Proposed Amendment to IFRS 16

Comment letter for DP/2020/1 – Business Combinations – Disclosures, Goodwill and Impairment

Comment letter for Exposure Draft ED/2019/7 – General Presentation and Disclosures

Comment letter for Proposed Amendment to IAS 1 Calssification of Liabilities

Comment letter for Proposed Amendment to IFRS 16 COVID-19 Rent Concessions

Proposed amendments to IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies

Proposed amendments to IAS 12 income tax

Reference to the Conceptual Framework Proposed amendments to IFRS 3

Annual Improvements to IFRS Standards 2018-2020

Onerous Contracts - Cost of Fulfilling a Contract

Financial Instrument with Characteristics of Equity

Proposed amendments to IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors

Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)

Definition of Material (Proposed amendments to IAS 1 and IAS 8)

Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)

DP Disclosure Initiative - Principles of Disclosure

Post-implementation Review IFRS 13 Fair Value Measurement

Improvements to IFRS 8 Operating Segments

Prepayment Features with Negative Compensation​

Annual Improvements to IFRS Standards 2015-2017 Cycle

Definition of a Business and Accounting for Previously Held Interests

Transfers of Investment Property

IFRS Practice Statement Application of Materiality to Financial Statements

Annual Improvements to IFRSs 2014-2016 Cycle

Uncertainty over Income Tax Treatments

Foreign Currency Transactions and Advance Consideration