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Closed for comment

Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period closed within the last 12 months. Our responses can be found here.
 

IASB

Document Title Comment Period Closed
IASB ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
FRC response
31 July 2017
IASB ED/2017/3 Prepayment Features with Negative Compensation (Proposed Amendments to IFRS 9)
FRC Response
24 May 2017
IASB ED/2017/1 Annual Improvements to IFRS Standards 2015–2017 Cycle 
FRC Response
12 April 2017
IASB ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)
FRC Response
31 October 2016


 

EFRAG

Draft comment letters to the IASB, Discussion Papers (DPs) and other consultation papers for which the comment period closed within the last 12 months.  Our responses to earlier consultations can be found here

 
Document Title Comment period closed
EFRAG Draft Comment Letter to IASB Draft Comment Letter to IASB Prepayment Features with Negative Compensation (Proposed Amendments to IFRS 9) 24 May 2017
 

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