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.
Proposed IFRS Taxonomy Update 2020 and comment letters—Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Comments due by 28 September 2020Tentative Agenda Decision and comment letters: Supply Chain Financing Arrangements—Reverse Factoring
Comments due by 30 September 2020Exposure Draft and comment letters: General Presentation and Disclosures (Primary Financial Statements)
Comments due by 30 September 2020Request for Information: Comprehensive Review of the IFRS for SMEs Standard
Comments due by 27 October 2020Discussion Paper and comment letters: Business Combinations—Disclosures, Goodwill and Impairment
Comments due by 31 December 2020