Documents Open for Comment


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