Comment letters
2023 ASC Submissions
5 December 2023
Topic
Accounting standards (ASC)
Contains the comment letters submitted by the Accounting Standards Committee (ASC) to the IASB in 2023.
2023 ASC Submissions
Submissions | Submission date |
|---|---|
ASC's comment letter [PDF, 186 KB] (opens in new tab) on ED/2023/1 [PDF, 157 KB] (opens in new tab) International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12). | 9 Mar 2023 |
ASC's comment letter [PDF, 214 KB] (opens in new tab) on 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). | 13 Jul 2023 |
ASC's comment letter [PDF, 184 KB] (opens in new tab) on 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). | 13 Jul 2023 |
ASC's comment letter [PDF, 265 KB] (opens in new tab) on Request for Information [PDF, 222 KB] (opens in new tab): Post-implementation Review of IFRS 9 Financial Instruments—Impairment. | 25 Sep 2023 |
ASC's comment letter [PDF, 260 KB] (opens in new tab) on Request for Information [PDF, 206 KB] (opens in new tab): Post-implementation Review of IFRS 15 Revenue from Contracts with Customers. | 26 Oct 2023 |
ASC's comment letter [PDF, 161 KB] (opens in new tab) on AI/ED/2023/1 [PDF, 172 KB] (opens in new tab) Annual Improvements to IFRS Accounting Standards—Volume 11. | 5 Dec 2023 |