Submissions - Archives

Submissions Submission Date
ASC's comment letter (PDF, 186KB) on ED/2023/1 (PDF, 156KB) International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12). 9 Mar 2023
ASC's comment letter (PDF, 213KB) on ED/2023/2 (PDF, 302KB) Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7). 13 Jul 2023
ASC's comment letter (PDF, 183KB) on ED/2023/3 (PDF, 130KB) International Tax Reform—Pillar Two Model Rules (Proposed amendments to the IFRS for SMEs Standard). 13 Jul 2023
ASC's comment letter (PDF, 264KB) on Request for Information (PDF, 221KB): Post-implementation Review of IFRS 9 Financial Instruments—Impairment. 25 Sep 2023
ASC's comment letter(PDF, 260KB) on Request for Information (PDF, 205KB): Post-implementation Review of IFRS 15 Revenue from Contracts with Customers. 26 Oct 2023
ASC's comment letter(PDF, 161KB) on AI/ED/2023/1(PDF, 171KB) Annual Improvements to IFRS Accounting Standards—Volume 11. 5 Dec 2023
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