Documents Open for Comment


Sl.No Title
1 IFRS Interpretations Committee Tentative Agenda Decision
2 IASB Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendments to IAS 1)
3 IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)
4 IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform—Phase 2
5 IASB Discussion Paper DP/2020/1 Business Combinations—Disclosures, Goodwill and Impairment
6 Tentative Agenda Decisions
7 IASB Request for Information Comprehensive Review of the IFRS for SMEs Standard
8 IASB Exposure Draft ED/2019/7 General Presentation and Disclosures
9 IFRS Interpretations Committee Tentative Agenda Decision
10 IFRS Interpretations Committee Tentative Agenda Decision
11 IFRS Foundation Draft Q&A
12 IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements)
13 IASB Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12 Income Taxes)
14 IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 Insurance Contracts
15 IFRS Interpretations Committee Tentative Agenda Decision
16 IASB Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3 Business Combinations)
17 IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020
18 IASB Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)
19 IFRS Interpretations Committee Tentative Agenda Decision
20 IASB ED/2018/2 Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
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