Comment Letters by IOSCO
Comment letters to the IFRIC
- Tentative Agenda Decision - Climate-related Commitments (IAS 37)
- Tentative Agenda Decision - Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8)
- Tentative Agenda Decision - Negative Low Emission Vehicle Credits
- Tentative Agenda Decision - TLTRO III Transactions (IFRS 9 and IAS 20)
- Tentative Agenda Decision - Non-refundable Value Added Tax on Lease Payments
- Tentative Agenda Decision - Classification of Debt with Covenants as Current or Non-current
- Tentative Agenda Decision - Sale and Leaseback of an Asset in a Single-Asset Entity
- Tentative Agenda Decision - Holdings of Cryptocurrencies
- Draft IFRIC Interpretation: Put Options Written on Non-controlling Interests
- Draft IFRIC Interpretation: Levies Charged by Public Authorities on Entities that Operate in a Specific Market
- Potential agenda item - business combinations and common control transactions
- Draft IFRS Interpretations Committee Interpretation DI/2010/1
- IFRS Interpretations Committee's rejection notices published after the Committee's September 2010 meeting
- IFRIC Tentative Agenda Decision: IAS 39 Financial Instruments: Recognition and Measurement - Meaning of 'significant and prolonged'
- Prepayments of a Minimum Funding Requirement (Proposed amendments to IFRIC 14)
- IAS 39 Financial Instruments: Recognition and Measurement - Meaning of 'significant or prolonged'
- D23, Distributions of Non-cash Assets to Owners
- D20, Customer Loyalty Programmes
- D19, The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
- D18, Interim Financial Reporting and Impairment
- D16, Scope of IFRS 2
- D12, D13, D14 - Service Concession Arrangements
- D9, Employee Benefits - Promised Returns on Contributions
- D8, Members' Shares in Co-operative Entities
