Comment letter - Exposure Draft ED/2021/7 - Subsidiaries without Public Accountability: Disclosures
Exposure Draft ED/2021/4 – Lack of Exchangeability
Discussion paper DP/2020/2 – Business Combinations under Common Control
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