Comments 2014

Comments on the Exposure Draft "Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12"

Comments on the "Assurance on ＜IR＞: an introduction to the discussion"

Comments on Exposure Draft "Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client"

Comments on the Exposure Draft, the Proposed Framework for International Education Standards (2014).

Comments on the Discussion Paper "Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging."

Comments on the Exposure Draft "Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)."

Ｃomments on the Exposure Draft " Proposed Changes to the International Standards on Auditing (ISAs)-Addressing Disclosures in the Audit of Financial Statements "

Comments on Exposure Draft "Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients"

Comments on "IPSASB Strategy Consultation"

Comments on the Exposure Draft "Disclosure Initiative (Proposed amendments to IAS 1)."

Ｃomments on the Exposure Draft " International Standard on Auditing 720 (Revised), The Auditor's Responsibilities Relating to Other Information "

Comments on Exposure Draft 54 "Reporting Service Performance Information"

Comments on the Request for Information "Post-implementation Review: IFRS 3 Business Combinations."

Comments on Consultation Paper "The Future Governance of the International Public Sector Accounting Standards Board (IPSASB)" May 7, 2014

Comments on the Exposure Draft "Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised)".

Ｃomments on the Consultation Paper "The IAASB's Proposed Strategy for 2015-2019 and Proposed Work Program for 2015-2016 "

Comments on the Exposure Draft "IFRS for SMEs (Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities.)"

Comments on Exposure Draft 52 "Disclosure of Interests in Other Entities"

Comments on Exposure Draft 51 "Joint Arrangements"

Comments on Exposure Draft 50 "Investments in Associates and Joint Ventures"

Comments on Exposure Draft 49 "Consolidated Financial Statements"

Comments on Exposure Draft 48 "Separate Financial Statements"

Comments on the Exposure Draft "Annual Improvements to IFRSs 2012-2014 Cycle."

Comments on Exposure Draft 53 "First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)"

Comments on the Exposure Draft "Equity Method in Separate Financial Statements (Proposed amendment to IAS 27)."

Comments on the Discussion Paper "A Review of the Conceptual Framework for Financial Reporting."