Comment Letters by IOSCO

Comment letters to the IASB

• Exposure Draft ED/2024/1 - Financial Instruments with Characteristics of Equity – Proposed Amendments to IAS 32, IFRS 7 and IAS 1
• PIR: IFRS 15 Revenue from Contracts with Customers (Oct 2023)
• PIR: IFRS 9 Financial Instruments – Impairment (Sep 2023)
• ED IASB/ED/2023/2 - Amendments to the Classification and Measurement of Financial Instruments – Proposed Amendments to IFRS 9 and IFRS 7
• Exposure Draft ED/2023/1 - International Tax Reform – Pillar Two Model Rules – Proposed Amendments to IAS 12
• Exposure Draft ED/2021/10 Supplier Finance Arrangements
• ED/2021/9: Non-current Liabilities with Covenants – Proposed amendments to IAS 1
• PIR: IFRS 9 - Financial Instruments Classification and Measurement
• Exposure Draft 2021/7 Subsidiaries Without Public Accountability: Disclosures
• Tentative Agenda Decision - Economic Benefits from Use of a Windfarm (IFRS 16)
• Exposure Draft ED/2021/6 – Management Commentary
• Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach
• Exposure Draft 2021/4 - Lack of Exchangeability
• Request for Information - Third Agenda Consultation
• DP/2020/2 - Business Combinations under Common Control
• Exposure Draft 2021-1 - Regulatory Assets and Liabilities
• Request for Information - Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
• DP/2020/1 - Business Combinations-Disclosures, Goodwill and Impairment
• Exposure Draft: General Presentation and Disclosures
• ED/2020/1 - Interest Rate Benchmark Reform - Phase 2
• ED/2020/2 - Covid-19-Related Rent Concessions Proposed Amendments to IFRS 16
• ED/2019/6 - Disclosure of Accounting Policies - Proposed Amendments to IAS 1 and IFRS Practice Statement 2
• ED/2019/5 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12
• ED/2019/4 - Amendments to IFRS 17
• ED/2019/3 - Reference to the Conceptual Framework Proposed amendments to IFRS 3
• ED/2019/2 - Annual Improvements to IFRS Standards 2018-2020
• ED/2019/1 - Interest Rate Benchmark Reform- Proposed Amendments to IFRS 9 and IAS 39
• Discussion Paper - Financial Instruments with Characteristics of Equity
• Exposure Draft: Definition of Material (Proposed amendments to IAS 1 and IAS 8)
• Exposure Draft: Accounting Policies and Accounting Estimates - Proposed amendments to IAS 8
• Exposure Draft: Accounting Policy Changes - Proposed amendments to IAS 8 (March 2018)
• IASB Exposure Draft - Property, Plant and Equipment - Proceeds before Intended Use
• IASB Discussion Paper - Disclosure Initiative - Principles of Disclosure
• IASB Exposure Draft - Improvements to IFRS 8 Operating Segments
• IASB Exposure Draft - Prepayment Features with Negative Compensation - Proposed amendments to IFRS 9
• IASB Exposure Draft - Annual Improvements to IFRS Standards 2015-2017 Cycle
• IASB Exposure Draft - Transfers of Investment Property, Proposed amendment to IAS 40
• Annual Improvements to IFRSs, 2014-2016 Cycle
• Practice Statement: Application of Materiality to Financial Statements
• Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, Proposed amendments to IFRS 4
• Request for Views: 2015 Agenda Consultation
• Exposure Draft: Conceptual Framework for Financial Reporting
• Exposure Draft: IFRS 15 Clarifications
• Exposure Draft: Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan, Proposed amendments to IAS 19 and IFRIC 14
• Exposure Draft: Effective Date of Amendments to IFRS 10 and IAS 28
• Exposure Draft: Effective Date of IFRS 15, Proposed amendments to IFRS 15
• Exposure Draft: Disclosure Initiative, Proposed amendments to IAS 7
• Exposure Draft: Classification of Liabilities, Proposed amendments to IAS 1
• Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation
• Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
• Exposure Draft: Financial Instruments: Expected Credit Losses
• Exposure Draft: Proposed Amendments to IAS 28
• Exposure Draft: Annual Improvements to IFRSs 2011 to 2013 Cycle
• Exposure Draft: Annual Improvements to IFRSs 2010 to 2012
• Exposure Draft: Revenue from Contracts with Customers
• Exposure Draft: Transition Guidance Proposed Amendments to IFRS 10
• Exposure Draft: Investment Entities
• Request for Views: Agenda Consultation 2011
• Exposure Draft: Mandatory Effective Date of IFRS 9
• Exposure Draft: Annual Improvements to IFRSs
• Exposure Draft: Insurance Contracts
• Exposure Draft: Offsetting Financial Assets and Financial Liabilities
• Supplementary Document on Financial Instruments: Impairment
• Exposure Draft: Hedge Accounting
• Request for Views on Effective Dates and Transition Methods
• Exposure Draft: Leases
• Exposure Draft on Revenue from Contracts with Customers
• Exposure Draft on Deferred Tax: Recovery of Underlying Assets
• Exposure Draft on Removal of Fixed Dates for First-time Adopters
• Exposure Draft on Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
• Exposure Draft on Presentation of Items of Other Comprehensive Income: Proposed amendments to IAS 1
• Exposure Draft on Defined Benefit Plans - Proposed Amendments to IAS 19
• Exposure Draft on Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
• Discussion Paper on Extractive Activities
• Exposure Draft on Fair Value Option for Financial Liabilities
• Exposure Draft on Conceptual Framework for Financial Reporting - The Reporting Entity
• Exposure Draft on Financial Instruments: Amortized Cost and Impairment ED
• Exposure Draft: Management Commentary - 12 March 2010
• Exposure Draft: Rate-regulated Activities
• Exposure Draft: Improvements to IFRSs
• Exposure Draft: Discount Rate for Employee Benefits
• Discussion Paper: Credit Risk in Liability Measurement
• Exposure Draft: Classification of Rights Issues
• Exposure Draft: Income Tax
• Discussion Paper: Preliminary Views on Leases
• Exposure Draft: Prepayments of a Minimum Funding Requirement (Proposed Amendments to IFRIC 14)
• Exposure Draft: Fair Value Measurement
• Derecognition Exposure Draft
• Discussion Paper: Preliminary Views on Revenue Recognition in Contracts with Customers
• Exposure Draft of Proposed Amendments to IAS 24 Related Party Disclosures: Relationships with the State
• Requests for views: FASB Amendments on Fair Value Measurement and Impairment Requirements
• Discussion Paper: Preliminary Views on Financial Statement Presentation
• Exposure Draft 10, Consolidated Financial Statements
• Exposure Draft - Proposed Amendments to IFRIC 9 and IFRIC 16
• ED: Embedded Derivatives (Proposed amendments to IFRIC 9 and IAS 39)
• ED Improved Disclosures about Financial Instruments (Proposed amendments to IFRS 7)
• Exposure Draft of Proposed Amendments to IFRS 5 Discontinued Operations
• Exposure Draft: Additional Exemptions for First-time Adopters (proposed amendments to IFRS 1, First-time Adoption of International Financial Reporting Standards)
• Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity
• Exposure Draft: Conceptual Framework for Financial Reporting: The Objectives of Financial Reporting and Decision-Useful Financial Reporting Information
• Exposure Draft: Simplifying Earnings Per Share
• Exposure Draft of Proposed Improvements to IFRSs
• Discussion Paper: Reducing Complexity in Reporting Financial Instruments
• Discussion Paper: Financial Instruments with Characteristics of Equity: An Invitation to Comment
• Proposed Amendments to IFRS 2 and IFRIC 11 - Group Cash-settled Share-based Payment Transactions
• Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
• Joint Arrangements
• Improvements to International Financial Reporting Standards
• Exposures Qualifying for Hedge Accounting
• Discussion Paper: Preliminary Views on Insurance Contracts
• Exposure Draft of Proposed Amendments to IFRS 1
• Exposure Draft of Proposed Amendments to IAS 24
• Discussion Paper: Fair Value Measurements
• Discussion Paper on Preliminary Views on an Improved Conceptual Framework for Financial Reporting
• IAS 32 and IAS 1 Amendments
• Exposure Draft of Proposed Amendments to IFRS 1: Cost of an Investment in a Subsidiary
• IAS 23 Borrowing Costs
• Discussion Paper on Management Commentary
• IAS 37, Provisions, Contingent Liabilities and Contingent Assets, and IAS 19, Employee Benefits
• IFRS 3, Business Combinations, and IAS 27, Consolidated Financial Statements
• Technical Corrections
• ED 7, Financial Instruments: Disclosures
• IAS 19, Amendment for Actuarial Gains and Losses
• Amendment to IAS 39, Fair Value Option
• IASB Consultative Paper - Due Process
• ED 6, Exploration for and Evaluation of Mineral Resources
• ED 5, Insurance Contracts
• IAS 39 - Fair Value Hedge Accounting
• ED 4, Disposal of Non-Current Assets