Comments 2022

Comments on Consultation Paper "Natural Resources"

Comments on Exposure Draft "Proposed Narrow Scope Amendments to: ISA 700 (Revised) and ISA 260 (Revised), as a Result of the Revisions to the IESBA"

Comments on Consultation Paper "Advancing Public Sector Sustainability Reporting"

Comments on Exposure Draft 82 "Retirement Benefit Plans"

Comments on "IESBA Strategy Survey 2022"

Comments on two ISSB Exposure Drafts "IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information" and "IFRS S2 Climate-related Disclosures"

Comments on Exposure Draft "Proposed Technology-related Revisions to the Code"

Comments on Exposure Draft "Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits"

Comments on Exposure Draft 81 "Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements"

Comments on the Exposure Draft "Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)"

Comments on the Exposure Draft "Non-current Liabilities with Covenants (Proposed amendments to IAS 1)"

Comments on the Request for Information "Post-implementation Review (IFRS 9 Financial Instruments Classification and Measurement)"

Comments on Exposure Draft 〝Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)"

Comments on the Exposure Draft "Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)"