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. 
 

IASB

Document Title Comment Period Closed
IASB ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8)

FRC Response

Response to EFRAG's Draft Comment Letter
15 January 2018
IASB ED/2017/5 Accounting Policies and Accounting Estimates

FRC Response

Response to EFRAG's Draft Comment Letter
15 January 2018
IASB ED/2017/4 Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)

FRC Response
19 October 2017
IASB DP/2017/1 Disclosure Initiative—Principles of Disclosure

FRC Response

Response to EFRAG's Draft Comment Letter
2 October 2017
IASB PIR IFRS 13 Request for Information: Post-implementation Review—IFRS 13 Fair Value Measurement 22 September 2017
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

Response to EFRAG's Draft Comment Letter
24 May 2017
IASB ED/2017/1 Annual Improvements to IFRS Standards 2015–2017 Cycle 

FRC Response
12 April 2017


 

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 Discussion Paper Goodwill Impairment Test: Can it be Improved? 31 December 2017
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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