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.
Exposure Draft and comment letters: Lease Liability in a Sale and Leaseback
Comments due by 29 March 2021Tentative Agenda Decision and comment letters: Costs Necessary to Sell Inventories (IAS 2)
Comments due by 14 April 2021Tentative Agenda Decision and comment letters: Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10)
Comments due by 14 April 2021Request for Information and comment letters: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
Comments due by 10 May 2021Exposure Draft and comment letters: Regulatory Assets and Regulatory Liabilities
Comments due by 30 June 2021Discussion Paper and comment letters: Business Combinations under Common Control
Comments due by 01 September 2021