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Documents Open for Comment

IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 Insurance Contracts
IFRS Interpretations Committee Tentative Agenda Decision
IASB Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3 Business Combinations)
IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020
IASB Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)
IFRS Interpretations Committee Tentative Agenda Decision
IASB ED/2018/2 Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
Tentative Agenda Decision
IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity
Tentative Agenda Decision
IASB Exposure Draft ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8)
IASB Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8).
IASB Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16).
Request for Information: Post-implementation Review – IFRS 13 Fair Value Measurement
Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
IASB Discussion Paper DP/2017/1 Disclosure Initiative – Principles of Disclosure
Exposure Draft ED/2017/1 Annual Improvements to IFRS Standards 2015–2017 Cycle
ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)

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