Open for comment documents
At some key stages in our projects we publish documents which are open for public comment. These are usually in the form of discussion papers and exposure drafts, and the results of the feedback we receive will determine which direction the project will take. Please visit our Standard-setting page or our Due Process Handbook for more detailed information.
The below documents are currently open for comment. They are listed in date order, starting with the comment letter period which expires soonest.
Consultation paper and comment letters: Sustainability Reporting
Comments due by 31 December 2020Discussion Paper and comment letters: Business Combinations—Disclosures, Goodwill and Impairment
Comments due by 31 December 2020Proposed IFRS Taxonomy Update 2020 and comment letters: General Improvements and Common Practice—Presentation of information in primary financial statements
Comments due by 05 January 2021Proposed IFRS Taxonomy Update 2020 and comment letters: General Improvements and Common Practice—IAS 19 Employee Benefits
Comments due by 26 January 2021