Consultations - Archives

Title ASC's Comment
Due Date
Exposure Draft ED/2021/2 (PDF, 149KB) Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)
 18 Feb 2021
Exposure Draft ED/2020/4 (PDF, 238KB) Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)
 19 Feb 2021
Request for Information: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (PDF, 204KB)
 12 Mar 2021
Exposure Draft ED/2021/1 (PDF, 264KB) Regulatory Assets and Regulatory Liabilities
 31 Mar 2021
Discussion Paper DP/2020/2 (PDF, 701KB) Business Combinations under Common Control
 31 May 2021
Exposure Draft ED/2021/4 (PDF, 214KB) Lack of Exchangeability (Proposed amendments to IAS 21)
 21 Jun 2021
Request for Information: Third Agenda Consultation (PDF, 490KB)
 9 Jul 2021
Exposure Draft ED/2021/8 (PDF, 156KB) Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17)
 27 Aug 2021
Exposure Draft ED/2021/3 (PDF, 397KB) Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) and its accompanying Basis for Conclusions (PDF, 354KB)
 3 Sep 2021
Exposure Draft ED/2021/7 (PDF, 386KB) Subsidiaries without Public Accountability: Disclosures and its accompanying Basis for Conclusions (PDF, 234KB)
 29 Oct 2021
Request for Information: Post-implementation Review of IFRS 9—Classification and Measurement (PDF, 316KB)
 3 Dec 2021
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