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Public Consultation

2021 ASC Consultations

Status

Closed

Closed - Comment letter

Topic

Accounting standards (ASC)

24 January 2022

Contains the 2021 consultation documents issued by the International Accounting Standards Board (IASB).

ASC consultations

Title	ASC's comment due date	Comment letters, if any
Exposure Draft ED/2021/2 [PDF, 150 KB] (opens in new tab) Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)	18 Feb 2021	2021 ASC Submissions
Exposure Draft ED/2020/4 [PDF, 239 KB] (opens in new tab) Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)	19 Feb 2021	2021 ASC Submissions
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, 205 KB] (opens in new tab)	12 Mar 2021	2021 ASC Submissions
Exposure Draft ED/2021/1 [PDF, 265 KB] (opens in new tab) Regulatory Assets and Regulatory Liabilities	31 Mar 2021	—
Discussion Paper DP/2020/2 [PDF, 702 KB] (opens in new tab) Business Combinations under Common Control	31 May 2021	2021 ASC Submissions
Exposure Draft ED/2021/4 [PDF, 215 KB] (opens in new tab) Lack of Exchangeability (Proposed amendments to IAS 21)	21 Jun 2021	—
Request for Information: Third Agenda Consultation [PDF, 491 KB] (opens in new tab)	9 Jul 2021	2021 ASC Submissions
Exposure Draft ED/2021/8 [PDF, 157 KB] (opens in new tab) Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17)	27 Aug 2021	2021 ASC Submissions
Exposure Draft ED/2021/3 [PDF, 398 KB] (opens in new tab) Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) and its accompanying Basis for Conclusions [PDF, 355 KB] (opens in new tab)	3 Sep 2021	2022 ASC Submissions
Exposure Draft ED/2021/7 [PDF, 387 KB] (opens in new tab) Subsidiaries without Public Accountability: Disclosures and its accompanying Basis for Conclusions [PDF, 235 KB] (opens in new tab)	29 Oct 2021	2022 ASC Submissions
Request for Information: Post-implementation Review of IFRS 9—Classification and Measurement [PDF, 317 KB] (opens in new tab)	3 Dec 2021	2022 ASC Submissions