Comment letters
2021 ASC Submissions
Topic
Accounting standards (ASC)
28 September 2021
Contains the comment letters submitted by the Accounting Standards Committee (ASC) to the IASB in 2021.
2021 ASC Submissions
Submissions | Submission date |
|---|---|
ASC's comment letter [PDF, 46 KB] on ED/2021/8 [PDF, 157 KB] Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17) | 28 Sep 2021 |
ASC's comment letter [PDF, 512 KB] on Request for Information: [PDF, 491 KB] Third Agenda Consultation | 24 Sep 2021 |
ASC's comment letter [PDF, 374 KB] on DP/2020/2 [PDF, 702 KB] Business Combinations under Common Control | 3 Sep 2021 |
ASC's comment letter [PDF, 146 KB] on Request for Information: [PDF, 205 KB] Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities | 5 May 2021 |
ASC's comment letter [PDF, 69 KB] on ED/2020/4 [PDF, 239 KB] Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) | 30 Mar 2021 |
ASC's comment letter [PDF, 39 KB] on ED/2021/2 [PDF, 150 KB] Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16) | 25 Feb 2021 |
ASC's comment letter [PDF, 325 KB] on DP/2020/1 [PDF, 474 KB] Business Combinations—Disclosures, Goodwill and Impairment | 6 Jan 2021 |