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Accounting and Corporate Regulatory Authority
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] (opens in new tab) on 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)

28 Sep 2021

ASC's comment letter [PDF, 512 KB] (opens in new tab) on Request for Information: [PDF, 491 KB] (opens in new tab) Third Agenda Consultation

24 Sep 2021

ASC's comment letter [PDF, 374 KB] (opens in new tab) on DP/2020/2 [PDF, 702 KB] (opens in new tab) Business Combinations under Common Control

3 Sep 2021

ASC's comment letter [PDF, 146 KB] (opens in new tab) on Request for Information: [PDF, 205 KB] (opens in new tab) 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] (opens in new tab) on ED/2020/4 [PDF, 239 KB] (opens in new tab) Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)

30 Mar 2021

ASC's comment letter [PDF, 39 KB] (opens in new tab) on ED/2021/2 [PDF, 150 KB] (opens in new tab) Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)

25 Feb 2021

ASC's comment letter [PDF, 325 KB] (opens in new tab) on DP/2020/1 [PDF, 474 KB] (opens in new tab) Business Combinations—Disclosures, Goodwill and Impairment

6 Jan 2021