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Documents Open for Comment

IFRS Foundation Draft Q&A
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)
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)
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)

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