Comments 2021

Comments on Consultation Paper "Mid-Period Work Program"

Comments on IASB Exposure Draft on IFRS Practice Statement: Management Commentary

Comments on Exposure Draft 79 "Non-Current Assets Held for Sale and Discontinued Operations"

Comments on Exposure Draft 78 "Property, Plant, and Equipment"

Comments on Exposure Draft 77 "Measurement"

Comments on Exposure Draft 76 "Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements"

Comments on Exposure Draft "Proposed Quality Management-related Conforming Amendments to the Code"

Comments on Exposure Draft 80 "Improvements to IPSAS, 2021"

Comments on the Exposure Draft "Initial Application of IFRS 17 and IFRS 9－Comparative Information (Proposed amendment to IFRS 17)"

Comments on the Request for Information "Third Agenda Consultation"

Comments on the Discussion Paper "Business Combinations under Common Control"

Comments on the Consultation Paper Part 1 "General NPO financial reporting issues"

Comments on the Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

Comments on the Exposure Draft "Regulatory Assets and Regulatory Liabilities"

Comments on Exposure Draft 75 "Leases" and the Request for Information "Concessionary Leases and Other Arrangements Similar to Leases"

Comments on the Exposure Draft "IVS Additional Technical Revisions 2021"

Comments on Exposure Draft "Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code"

Comments on the 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"

Comments on the Exposure Draft "IVS 500 Financial Instruments"

Comments on the Exposure Draft "Lease Liability in a Sale and Leaseback (Proposed amendments to IFRS 16)"

Comments on Exposure Draft 74 "IPSAS 5, Borrowing Costs - Non-Authoritative Guidance"

Comments on the Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements

Comments on the IVS Agenda Consultation 2020