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Public Consultation

2023 ASC Consultations

Status

Closed - Comment letter

Topic

Accounting standards (ASC)

5 December 2023

Contains the 2023 consultation documents issued by the International Accounting Standards Board (IASB).

ASC consultations

Public consultation title	ASC/Council due date	Comment letters, if any
Exposure Draft ED/2023/1 [PDF, 157 KB] (opens in new tab) International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)	8 Feb 2023	2023 ASC Submissions
Exposure Draft ED/2023/2 [PDF, 303 KB] (opens in new tab) Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)	1 Jun 2023	2023 ASC Submissions
Exposure Draft ED/2023/3 [PDF, 131 KB] (opens in new tab) International Tax Reform—Pillar Two Model Rules (Proposed amendments to the IFRS for SMEs Standard)	28 Jun 2023	2023 ASC Submissions
Request for Information: Post-implementation Review of IFRS 9 Financial Instruments—Impairment [PDF, 222 KB] (opens in new tab)	1 Aug 2023	2023 ASC Submissions
Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers [PDF, 206 KB] (opens in new tab)	8 Sep 2023	2023 ASC Submissions
Exposure Draft AI/ED/2023/1 [PDF, 172 KB] (opens in new tab) Annual Improvements to IFRS Accounting Standards—Volume 11	31 Oct 2023	2023 ASC Submissions