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Bizfile

Comment letters

2026 ASC Submissions

Topic

Accounting standards (ASC)

20 April 2026

Contains the comment letters submitted by the Accounting Standards Committee (ASC) to the IASB in 2026.

Submissions	Submission date
ASC's comment letter [PDF, 284 KB] (opens in new tab) on ED/2026/1 [PDF, 125 KB] (opens in new tab) Amendments to the Fair Value Option for Investment in Associates and Joint Ventures—Proposed amendments to IAS 28.	20 Apr 2026