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Accounting and Corporate Regulatory Authority
Public Consultation

2022 ASC Consultations

25 March 2022

Status

Closed

Closed - Comment letter

Topic

Accounting standards (ASC)

Contains the 2022 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/2021/9 [PDF, 175 KB] (opens in new tab)

Non-current Liabilities with Covenants (Proposed amendments to IAS 1)

4 Feb 2022

2022 ASC Submissions

Exposure Draft ED/2021/10 [PDF, 179 KB] (opens in new tab)

Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)

11 Feb 2022

2022 ASC Submissions

Exposure Draft Third edition of the IFRS for SMEs Accounting Standard [PDF, 1.4 MB] (opens in new tab) and its accompanying Basis for Conclusions and Illustrative Financial Statements [PDF, 428 KB] (opens in new tab)

31 Dec 2022

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